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Destroyed property relief

Learn more about property tax relief available for destroyed property. Find out how the program works and how to qualify and apply.

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