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 to download form.

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:

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:

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 sixty (60) 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.