Destroyed property is any real or personal property improvement that has lost value to a natural disaster (fire, lightning, wind, earthquake, flood, tornado, hurricane, etc.) or by voluntary destruction. Your property may qualify if it meets one of the following criteria:
- Any property that has been placed on the assessment roll as of January 1st of the year in which it was destroyed, whether it be in whole or in part.
- Any property that has been placed on the assessment roll as of January 1st of the year in which the area has been declared a disaster area by the Governor or the Board of County Commissioners AND the property has been reduced in value by more than 20% as a result of the natural disaster.
Your property may be eligible for a reduction in your assessed value and/or abatement in taxes when the destruction results in a reduction of the value of the property. Taxes levied for collection in the year the value is reduced will be abated (refunded) in whole or in part. This amount is determined by calculating the taxes on the amount deducted and for the number of days that remained in the year after it was destroyed or reduced in value. If taxes have already been paid, then the amount will be refunded.
NOTE: ABATEMENT OF TAXES IN THE YEAR OF DESTRUCTION DOES NOT APPLY TO PROPERTY DAMAGED OR DESTROYED VOLUNTARILY!!!
The value of property damaged or destroyed voluntarily is removed from the assessment roll for the following year in which the destruction occurred.
- For example, you tear down your house on June 1st, 2022, you would still be responsible for taxes for the remainder of the year. You would not pay taxes on your house starting in 2023.
What do I do if I have Destroyed Property to claim?
You will need to fill out the Destroyed Property Claim Form below:
To help expedite your request, it is strongly suggested that you also provide proof of destruction. If you cannot provide proof, our office will go through the necessary steps to obtain additional verification. We also will do an on-site check to accurately assess the amount of value that needs to be removed from our assessment rolls. Proof of destruction includes any of the following:
- Copy of a Fire Report from the fire department that was called to your location
- Before and after pictures (if the home was voluntarily destroyed)
- Receipts from the landfill or contractor (if one was hired) to tear down / dispose of building
You will then need to submit your Destroyed Property Claim Form, along with any other information above, and send it via mail or scan all documents and attach to an email:
Grant County Assessor's Office Bobbee Poplawski
Attn: Bobbee Poplawski
PO Box 37
Ephrata, WA 98823