Destroyed Property Tax Adjustment
RCW 84.70 - Destroyed Property--Abatement or Refund
When notified of property damage by the taxpayer, the Assessor may be able to reduce the assessed value of damaged property as of the date of destruction.
Taxpayers whose real or business personal property is destroyed may qualify for an adjustment in its assessed value. The Claim For Reduction Of Assessment application form is available online click here.
Who May Apply
Any taxpayer whose real or business personal property has been placed on the assessment roll as of January 1 may apply for a destroyed property tax adjustment when the property:
- Is destroyed, in whole or in part, or
- Is in an area that has been declared a disaster area by the State of Washington or county legislative authority and has a reduction of more than 20 percent in value.
Filing the Claim
The claim form must be filed within three years from the date of destruction in order to qualify for the adjustment. Please be sure to include a daytime phone number.
To help our office process your claim, please furnish the following:
- Photos of the damage if available
- Estimated cost of repair or replacement (From an insurance company or licensed contractor)
- Estimated date when repairs will be completed
Duty of the Assessor
The County Assessor shall calculate the new value and any reduction in taxes that the taxpayer may be entitled to and shall notify the taxpayer about the determination. The Treasurer will process any abatement or a refund of property taxes and notify the taxpayer.
If destroyed property is replaced before July 31, the taxable value for that year shall not exceed the value as of the appropriate valuation date. (RCW 36.21.080 or RCW 36.21.090)
Taxpayer May Appeal Amount of Reduction
If the taxpayer disagrees with the determination made by the county assessor, an appeal of the amount of reduction may be sent to the County Board of Equalization within thirty (30) days of notification from the assessor or by July 1 of the year of reduction, whichever is later.
Please call Customer Service at (360) 867-2200 if you have questions.