Destroyed Property Tax Adjustment

Application Form On-line-Personal Property

All property owners of taxable real or personal property, which is destroyed or value reduced (in whole or in part) may qualify for an assessed value adjustment. Contact the Assessor-Treasurer's office as soon as possible to obtain the Taxpayer's Claim For Reduction Of Assessment form.

An application must be filed within three years of the date of destruction or reduction in value.

RCW 84.70 - Destroyed Property--Abatement of Refund

This law 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 the Assessor-Treasurer's office at 2401 South 35th Street, Room 142, Tacoma WA 98409.

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 31st as contained in RCW 36.21.080(1) or RCW 36.21.0960, 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 sixty (60) days of notification from the assessor or July 1st of the year of reduction, whichever is later.

2401 South 35th Street Room 142
Tacoma, WA 98409
Hours: 8:30 - 4:30
Customer Service Hotline (253) 798-6111