HomeMy WebLinkAboutDestroyed Property ApplicationREV 64 0003 (4/21/2017) 1
Taxpayer’s Claim for Reduction of Assessments
Resulting from Destroyed Real or Personal Property or
Loss of Value in a Declared Disaster Area
Chapter 84.70 RCW
This claim for reduction of assessments and for abatement of taxes must be filed with the county assessor
within three years after the date of destruction or loss of value.
Contact your local county assessor’s office if you have questions or need help filing this form. This is to notify you that I am claiming relief under the provision of Chapter 84.70 RCW and petition for
adjustment in the applicable assessment and for the applicable abatement of taxes.
Taxpayer (please print) Phone Number
Mailing Address Property Address (if different from mailing address)
City, State, Zip Code
Parcel No: (From tax statement)
Legal description:
Real Property Personal Property
Mobile Home Commercial
Description of property destroyed:
Date of destruction:
Describe in what manner the property was destroyed (e.g. fire damage, flood damage, wind damage, snow damage, property owner tore down structure, etc.)
I declare under the penalties of perjury provided by the laws of the State of Washington that the foregoing statements are true and correct.
Date & Place (City/Town) Signed Taxpayer Signature
Assessor’s Use Only
Claim: Qualifies for destroyed property and abatement Date filed with Assessor
Qualifies for destroyed property only
Does not qualify because:
REV 64 0003 (4/21/2017) 2
Assessor's Determination of New
Assessed Value for Destroyed Property
Date of Destruction:
1. Assessed value of property prior to destruction ................................................... $
2. True and fair value of remaining property ........................................................... $
3. Total amount of reduction in value (line 1 - line 2) ............................................. $
4. The assessed value for the year of destruction (same as line 2).......................... $
I hereby certify my determination of the assessed value for the assessment year is as shown on line 4. The assessment year is the year in which the destruction occurred. (For multiple assessment years, use separate pages.)
Date Assessor
Date Sent To Taxpayer
Notice To Taxpayer
If you disagree with the assessor’s determination, you must appeal the amount of reduction to the county board of equalization within 30 days of notification or by July 1 of the year of reduction, whichever is later.
The following calculations may not produce the correct amount of taxes to be refunded or abated if
the subject property qualifies for an exemption or is classified as current use. The amount of tax
owing prior to the destruction must be determined and then compared to the actual tax paid to
determine the amount of abatement or refund.
Treasurer's Calculation for Amount of Taxes
to be Abated or Refunded in Year of Destruction
(Does Not Apply To Property Damaged or Destroyed Voluntarily)
5. Total amount of reduction in value (line 3) ....................................................... $
6. Rate of levy (per $1,000 of assessed value) in year destruction occurred ......... $
7. Amount of taxes on destroyed value (line 5 x line 6/1,000) .............................. $
8. The daily rate of taxes on destroyed value (line 7 365 days) = ...................... $
9. Number of days remaining in the year after destruction ....................................
10. Amount of abatement or refund - if taxes have been paid * (line 8 x line 9) $
To ask about the availability of this publication in an alternate format for the visually impaired, please call
(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 64 0003 (4/21/2017) 3
What property is eligible for a reduction of
value?
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 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.
Abatement of taxes
Taxes levied for collection in the year 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 destruction or reduction in
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.
Who may apply?
The assessor may take action on his/her own
authority or the taxpayer must file a claim. No
relief will be given to any person who is
convicted of arson with regard to the property
for which relief is sought.
When must I apply for a reduction?
An application must be filed within three years
of the date of destruction or reduction in value.
Duty of County Assessor and Treasurer
The county assessor shall calculate the new
assessed value and the amount of reduction for
abatement of taxes and notify the taxpayer of
his/her determination. The county treasurer
shall calculate the amount of abatement and/or
the refund of taxes, and notify the taxpayer of
his/her determination.
If I disagree with the assessor’s determination,
may I appeal?
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 thirty (30) days of
notification from the assessor or July 1 of the
year of reduction, whichever is later.
What happens if I replace the destroyed
property?
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 assessment year shall
not exceed the value as of the appropriate
valuation date.