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.
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.