Any real or personal property that has been placed on the assessment roll as of January 1 if the assessment year in which the property was destroyed, in whole or in part, or is in an area that has been declared a disaster area by the governor or the county legislative authority and has been reduced in value by more than 20% may be eligible for a reduction in their property value.
Taxes levied for collection in the year assessed value has been reduced shall be abated in whole or in part. The amount of abatement shall be determined by calculating the taxes on the amount deducted from the assessed value for the number of days that remained in the calendar year after the date of destruction or reduction in value of the property. If taxes abated have already been paid, the amount paid shall be refunded. Abatement of taxes in the year of destruction does not apply to property damaged or destroyed voluntarily.
WHO MAY APPLY?
The Assessor may take action on her own authority or the taxpayer must file a claim. No relief will be given to any person who is convicted of arson with regard to the property for which relief is sought.
WHEN MUST I APPLY FOR A REDUCTION?
An application must be filed within three years of the date of destruction or reduction in value. For property to be eligible for abatement, the property must be destroyed in whole or in part, or be within an area declared a disaster by the governor or county legislative authority and reduced in value by more than 20%.
HOW DO I APPLY?
Please call the Grays Harbor County Assessor’s Office to request an application. The Assessor shall calculate the new assessed value and the amount of the reduction for abatement of taxes and notify the taxpayer of her determination. The Grays Harbor County Treasurer shall calculate the amount of abatement and/or refund of taxes, and notify the taxpayer of his determination.
HOW TO APPEAL
If the taxpayer disagrees with the determination made by the Assessor, he/she may appeal the amount of the reduction to the Grays Harbor County Board of Equalization within 30 days of the notification from the Assessor or July 1st of the year of reduction, whichever is later.
WHAT HAPPENS IF I REPLACE THE DESTROYED PROPERTY?
If destroyed property is replaced prior to the valuation date of July 31st as contained in the Revised Code of Washington 36.21.080(1) or the Revised Code of Washington 36.21.090, the taxable value for that assessment year shall not exceed the value as of the appropriate valuation date.