Property taxes may be adjusted for property that is destroyed or damaged by fire or an Act of God, or for demolished or removed buildings.
Additionally, if the event occurred between January 1 and July 1 of the assessment year, you may benefit by applying for reassessment as of July 1.
Use the following links to get additional information and the forms to apply (separate forms are used for each specific scenario, and sometimes, one might benefit from both Proration and Reassessment applications).
For all of the below applications, please include any documentation supporting your claim, such as; photos of the damage, both interior and exterior, fire report, insurance documents, etc.
All of these have deadlines, so please submit applications as soon as you can to ensure they are timely.
Once completed, please email to dart.special.programs@multco.us(link sends e-mail), or mail to:
Multnomah County DART, SPG
PO Box 2716
Portland, OR 97208-2716
Fire or Act of God Proration
This can prorate the taxes for the tax year during which the damage occurred
Information: Fire or Act of God - Tax Proration Explained(link is external)
Proration of Property Taxes Due to Damage by Fire or Act of God(link is external)
Statute: ORS 308.425(link is external)
Reassessment of Damaged or Destroyed Property
If the damage occurs between January 1 and June 30, this can adjust the tax year assessment date from January 1 (prior to the damage) to July 1 (after the damage)
Application: Reassessment of Destroyed or Damaged Property(link is external)
Statute: ORS 308.146(6)(link is external)
Demolished or Removed Building
Application: Reduction of Maximum Assessed Value of Demolished or Removed Buildings(link is external)
Statute: ORS 308.146(8)(link is external)