Property taxes may be adjusted for property destroyed or damaged by fire or act of God, or for demolished or removed buildings. Separate forms are used when applying for potential tax relief. Additionally, if the event occurred on or after January 1 and on or before July 1 of the assessment year, it may benefit the taxpayer to apply for reassessment of property as of July 1. Use the following resources as appropriate. If you any questions, please contact our office directly.
-Fire or Act of God
Fire or Act of God - Tax Proration Explained [ORS 308.425]
Application for Proration of Property Taxes Due to Damage by Fire or Act of God [ORS 308.425]
-Demolished or Removed Buildings
Application for Reduction of Maximum Assessed Value of Demolished or Removed Buildings [ORS 308.146(8)]
-Reassessment of Damaged or Destroyed Property
Application for Reassessment of Destroyed or Damaged Property [ORS 308.146(6)]