Damaged Property Relief
Property damaged or destroyed by something beyond the property owner's control is eligible for a reduction of assessed value resulting in lower property taxes. Examples of damage occurrences include, fires, floods, and windstorms.
If you own property in King County and wish to file a Destroyed Property claim, please use the King County Destroyed Property Form (.PDF)
- Any real or personal property that has been destroyed, in whole or in part, or is in an area that has been declared a disaster area by the governor and has been reduced in value by more than twenty (20) percent, may apply.
- The amount of tax 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.
- An application must be filed within three years of the date of destruction or reduction in value.
- The County Assessor shall calculate the new assessed value and the amount of reduction for the 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 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.
- In cases where a fire, natural disaster or vandalism has occurred, supporting documentation is required which identifies the property and the date of occurrence, such as fire department reports and insurance adjuster estimates.