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The Lincoln County School District (LCSD) announced this week that application forms are ready to download from their website for anyone who is interested in applying for a waiver from the Construction Excise Tax to rebuild after the Echo Mountain Complex fires.

The LCSD board passed the resolution for the tax that is effective immediately. The Construction Excise Tax is a one-time surcharge on new construction that goes directly to the local school district. Representative David Gomberg, the Lincoln County Board of Commissioners and LCSD have been working to create a waiver for this tax for several months. 

“I want changes to help us re-build and recover as soon as possible. And I want to be ready should a larger and more consequential natural disaster arrive on the coast,” Rep. Gomberg said back in October.

There are pre-qualifications that must be met in order to be eligible for this waiver. Criteria from the Board resolution includes:

- The home being replaced was damaged by the Echo Mountain Complex Fire in September of 2020.

- The homeowner requesting the building permit owned and occupied the property at the time of the fire.

- The home must be the homeowner’s primary place of residence and cannot be a rental or vacation home.

- The home being rebuilt cannot add new or significant additional square footage to the previous residence.

- The homeowner requests the temporary waiver prior to June 30, 2021.

The exclusion is effective immediately upon approval by the Lincoln County School District Board and Superintendent and expires on June 30, 2021.

The Waiver Request form will be downloadable from the Budget & Finances page and News Items section of the LCSD website at


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