Destroyed Property Tax Adjustment
RCW 84.70 allows the assessor-treasurer to reduce the assessed value of damaged property as of the date of destruction when notified by the property owner. A Taxpayer's Claim for Reduction of Assessments on Destroyed Property form must be properly completed, within three years from the date of destruction, in order to qualify for the adjustment and returned to:
2401 S. 35th St.
Tacoma WA 98409
An application must be filed within three years of the date of destruction or reduction in value.
Who May Apply
Any legal owner or contract purchaser may apply for a destroyed property tax adjustment whose real or personal property has been placed upon the assessment roll as of January 1 of that year and whose 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 and has a reduction of more than 20% in value
Duty of County Assessor-Treasurer
The county assessor shall calculate the amount of reduction, if any, the taxpayer may be entitled to and shall notify the taxpayer of his determination.
If destroyed property is replaced prior to the valuation date of July 31 as contained in RCW 36.21.080(1) or RCW 36.21.090, the taxable value for that year shall not exceed the value as of the appropriate valuation date.
Taxpayer May Appeal Amount of Reduction
If the taxpayer disagrees with the determination made by the county assessor, he/she may appeal the amount of reduction to the County Board of Equalization within 60 days of notification from the Assessor or July 1 of the year of reduction, whichever is later.