Commission hesitant to approve tax break for tornado victims

Sugar Valley resident Michael Evans loads what is left of his home into a dumpster following the April 13 tornado that left he and his wife Michelle temporarily homeless but suffering only from minor cuts and bruises. The couple filed an application for tax relief, which was granted by the Linn County Commission, but only after discussion about what would happen if the disaster was more widespread. (Photo by Roger Sims / Linn County Journal)

By Charlene Sims, Journal staff

LCJeditor@icloud.com

MOUND CITY – At the Monday, June 8, meeting the Linn County Commissioners discussed and then approved an amended Real Property Disaster Tax Relief Application for Michelle and Michael Evans. The application, which was approved unanimously, was submitted by a couple who lost their home in the April 13 tornado, had been tabled until Commission Chair Alison Hamilton was in attendance at a meeting.

The approval means the property tax on the home will be prorated with it being taxed at full value through April 12 and then without the structure from April 13 to Dec. 31, 2026.

“My thought is it is a terrible situation,” said Commissioner Jim Johnson. “But if we do this, what if we get a big disaster that comes through? It takes out lots of houses, what do we do then? We haven’t done it before is what I’m saying. Except one time, somebody said.”

County Clerk Chasity Ware said that former county clerk David Lamb had said that he had seen this application turned in one other time but she did not know if it was approved.

“It’s one situation, and I know it’s terrible, but what I’m saying is what happens if, what if it would have taken out all of Sugar Valley and then what do we do?” Johnson asked. “Then once we do this, we set a precedent by doing it for everybody then? Or a fire or disaster of any kind?”

“I understand what you’re saying, but I guess my question would be if we lost a hundred houses you cannot keep taxing them for the house that they lost,” said Hamilton.

“Well, I don’t think he’ll be taxed for it after once, but since it was in this year he will be taxed for this year because it was there, right?” asked Johnson.

Hamilton said she thought that made sense.

Johnson explained, ”See what I’m saying, but once that house is gone, he’s no longer taxed for it except for the year that it was there is all.”

Commissioner Jason Hightower agreed.

Hamilton asked, “So the damage occurred on April 13, 2026. Are we prorating January to April and still taxing for January to April for 2026 taxes?"

Hamilton continued, “I think that they should be taxed for 2025. The full year. I think that they should be taxed  from January to April 13 of 2026 for the house and I think that’s where I stand on it. But I don’t know if that makes sense.”

County Counselor Jacklyn Paletta told the commissioners that they can choose to prorate an abatement for May through December of 2026 to ensure that they aren’t taxed for that.

Hamilton made the motion to approve the real property disaster tax relief application, and it passed unanimously.

In other business, the commissioners:

• Learned from Ware that June 18 was open enrollment for health insurance for Linn County employees. She said that she had sent out a flyer with all of the information on it and employees can also go to the website for information.

  
  

• Gave Public Works Administrator Jesse Walton the go ahead and do an extra dumpster pickup at Linn Valley over the Memorial Day and Labor Day weekend. Walton will have an employee scheduled for overtime to switch out the dumpsters the Linn Valley compactor.

  
  

• Learned that Walton had taken a look at a guardrail that was burned up last year by a roadside fire. He said that some post and the guardrail there would need to be replace. He will send further information on that to the commissioners for their review.

  
  

• Heard from Walton that the county has started mowing the road sides, especially in the north part of the county. He is getting maps from the other two shops, Mound City and Pleasanton to see where they are at. He said that he knew that most of the blacktop road have been mowed at least once.

  
  

• Discussed the remodeling and equipment purchase at the 4-H Building kitchen at the fairgrounds at Mound City. The commissioners decided on the stove and fryer for the kitchen. Walton told the commissioners that many people who did grilling at the 4-H stand brought their own grills and set them up outside. The commissioners told Walton to sell the used stove on Purplewave.

  
  

• Went into an executive session with Walton and the commissioners for 10 minutes for non-elected personnel.

  
  

• Approved a credit card with a limit of $2,500 for Jason Parker, the director of GIS/Mapping department, at the request of Ware. Ware said that Parker was presently having to use his card for purchases and booking rooms and having to wait for reimbursement.

  
  

• Decided to have Ware set up interviews for fire chief and emergency management positions. Those positions are currently being filled on an interim basis by Brian Shroyer for fire and Linda Simons for emergency management.