Destroyed property relief
How it works
Property tax relief is available for voluntary and involuntarily destroyed property. The timing is different, however:
- Involuntarily destroyed property (fire, flood, earthquake, etc.) is eligible for property tax relief in the year of destruction
- Voluntarily destroyed property is eligible for relief the year after the destruction
Complete the King County destroyed property form (87KB) to apply and file a claim.
Learn more about destroyed property and claims in Washington state.
What to know
- Any real or personal property loss may be eligible for the program if:
- It was destroyed in whole or part, or
- It's is in a natural disaster area as declared by the Governor, and
- The property's value dropped by more than 20%
- We determine the amount of tax relief using a formula:
- The taxes on the amount deducted, minus
- The assessed value for the days remaining in the year, following the date of the destruction
- If you've already paid your property taxes for the year, then we refund the amount
- The County Assessor calculates your new value and the reduction amount. The County Treasurer calculates your reduction or tax refund amounts.
- Both the Assessor and Treasurer will notify you of their determinations.
- If you disagree with the determination, you can appeal it to the County Board of Equalization. You have 60 days from the decision to file an appeal.
- We'll need supporting documentation if a fire, natural disaster, or vandalism occurred. You'll need to provide:
- Identification of the property
- The date of the event
- Fire department reports or insurance adjuster estimates