Destroyed Property

Link to Online Documents:
Forms, Publications, State Law


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.

Application Process

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

Application deadline
An application must be filed three (3) years of the date of destruction or loss of value. 


Where do I file the application? 

Hand DeliverMailE-mail
350 Court Street
Friday Harbor, WA  98250
San Juan County Assessor
PO Box 1519
Friday Harbor, WA  98250