The Nebraska Legislature has developed a sensible approach to give state residents the opportunity for property tax relief on their flood-damaged homes, businesses or agricultural land. State senators honed legislation by State Sen. Steve Erdman of Bayard, setting out proper parameters. Owners have until July 15 to fill out and send in a form — available at http://www.revenue.nebraska.gov/PAD/forms/f_425.pdf — to their county assessor and county clerk. A county board of equalization will have the final say on any assessment adjustments. This is a welcome, responsible action by lawmakers.