Flood Debasement Information

This was a topic that was discussed at great length a few years ago, but we have had some questions about it in 2021 and we thought it would be good to address it again.

Since the enactment of the farmland assessment law, farmers have had the opportunity to receive a reduced per-acre assessed value on flooded cropland. This adjustment is based on documentation provided by the farmer to the Chief County Assessing Official (CCAO). When the CCAO reduces the assessed value of cropland, it is called an adjustment or a debasement.  When there is actual crop loss due to flooding, an adjustment, known as a flood debasement, can be applied to those acres that suffered loss.

In order to receive a flood debasement, the farmer needs to document crop-loss percentages and report that information to the CCAO. To accurately calculate flood debasements, only those areas that suffered actual flood-related crop loss will be considered.  This will require farmers to provide input on the crop history of the property. 

Because of this year’s widespread and endured flooding, many farmers were forced into a Prevent Plant situation. With this large-scale, unprecedented situation, IDOR is suggesting CCAO’s collect documentation, provided by the property’s representative, showing proof that the prevent plant parcel qualifies for a flood debasement. As a guideline, IDOR is suggesting “Last Day to Plant” dates as approximate prevent plant dates that can be used to determine if a parcel could have been cropped with an expected yield harvest.

In addition to outlining the process, IDOR’s statewide guidelines also mention the need for the farmer to provide documentation proving flood-related crop loss.  In order to comply with the IDOR guidelines, the farmer should:

  • Identify the actual acres affected by flooding
  • Determine, from yield data, the extent loss (in bushels) caused in each flood situation
  • Establish a parcel’s flooding history by compiling 10 years’ worth of damage caused by flooding, and
  • File this information and documentation with the CCAO

Proof of flooding might include photo documentation, actual yield production history (APH) reports, loss appraisals, and disaster payment records from the local FSA office. This is a conversation farmers should have with their county assessing officials.