Destroyed Property

TAXPAYER'S CLAIM FOR REDUCTION OF ASSESSMENTS AND THE ABATEMENT OF TAXES RESULTING FROM DESTROYED REAL OR PERSONAL PROPERTY, OR LOSS OF VALUE IN A DECLARED DISASTER AREA RCW 84.70.010 AND RCW 84.70.040

Eligibility:

Claims must be filed with the County Assessor within three (3) years of the date of destruction or loss of value.

No relief shall be given to any person who is convicted of arson with regard to the property for which relief is sought.

Assessment Reduction:

Any real or personal property that has been placed upon the Assessment Roll as of January 1 of the assessment year in which the property was destroyed, in whole or in part, or, is in an area that has been been declared a disaster area by the Governor or the County Legislative Authority and has been reduced in value by more than 20 percent may be eligible for a reduction.

The amount of reduction will be calculated based upon an inspection by an appraiser from this office of the property destroyed. The reduction will be calculated by this office and you will receive a new determination of value for the appropriate tax year(s) on the revised tax statement if one is required.

The taxes levied for collection in the year the assessed value has been reduced shall be abated in whole or in part. The amount of abatement shall be determined by calculating the taxes on the amount deducted from the assessed value for the number of days that remained in the calendar year after the date of loss of value of the property. If taxes abated have already been paid, the amount paid shall be refunded. Abatement of taxes in the year of destruction does not apply to property damaged or destroyed voluntarily.

How do I apply?

Forms should be obtained from and filed with the County Assessor. Department of Revenue form REV 64-0001 Petition for Property Tax Refund must be included with the claim, and must be completed as directed on the form. The link below takes you to the form required.

Destroyed Property Form

Attach supporting documentation showing the date of loss such as a Fire Incident Report, Insurance Report, Camera Dated Photos, Dump Receipt for disposal of remains.

How long will it take to process my claim?

From the time the Assessor receives your claim and assigns it a number, it may take up to six (6) months to completely process the claim.

What happens if I replace the destroyed property?

If destroyed property is replaced prior to the valuation date of July 31st as recited in RCW 36.21.080(1) or RCW 36.21.090, the taxable value for that assessment year shall not exceed the value as of the appropriate valuation date.