When notified by the property owner, the State of Washington (see RCW 84.70.010) allows the Assessor to reduce the assessed value of damaged property as of the date of destruction. The form, "Taxpayer's Claim for Reduction of Assessments Resulting from Destroyed Real or Personal Property or Loss of Value in a Declared Disaster Area", must be properly completed within three years from the date of destruction.
Return the completed form to:
San Juan County Assessor's Office
Attn: Destroyed Property
PO Box 1519
Friday Harbor, WA 98250
Who may apply? Any legal owner may apply for a destroyed property tax adjustment if their real or personal property has been placed upon the assessment roll as of January 1 of that year and whose property is:
Destroyed, in whole or in part, or
Is in an area that has been declared a disaster area by the State of Washington and has a reduction of more than 20% in value
When must I apply for a reduction?
An application must be filed within three (3) years of the date of destruction or loss of value.