In the wake of recent flooding and other natural disasters, many property owners in Washington State may be eligible for property tax relief under state law. The Washington State Department of Revenue and county assessors want to ensure residents are aware of tax relief options for damaged or destroyed property, including the ability to reduce assessed values and receive property tax abatements or refunds.
Eligible property owners may receive:
A reduction in the assessed value of damaged or destroyed property for the year in which the loss occurred.
Abatement, meaning partial cancellation, of property taxes for that year based on the reduced value, calculated from the date of damage through the end of the calendar year. If property taxes have already been paid for the year of damage, a refund may be issued.
To be eligible for property tax relief:
The property must have been on the county assessment roll as of January 1 of the year in which it was damaged or destroyed.
The loss must be the result of a natural disaster or involuntary destruction such as flooding, windstorm, fire, or earthquake.
Voluntary damage, such as intentional demolition, does not qualify for relief in the year of destruction, though different rules may apply for future assessment years.
Both real property, including homes and other buildings, and taxable personal property used in business may qualify for relief.
Applicants should be prepared to provide documentation supporting the damage, including photographs, insurance or adjuster reports, and inspection reports.
Property owners seeking assistance or additional information should contact their county assessor’s office directly at (509) 574-1100.