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Re: Casualty Loss Exemption                                                             3/16/2023                                        

As you all know Caribou County is experiencing a heavy winter this year. Unfortunately, this has led to an increased number of structures that have been destroyed by the heavy snows. When your assessment notice comes out in May it shows the value that we placed on the property as of January 1^st of that year. However, Idaho statute allows for a Casualty Loss Exemption. This allows the County Commissioners to exempt this destroyed property from the taxes for that year. The exemption needs to be filed on or before the 4^th Monday in June in order to be applied to the current tax year.