Fire or Act of God – Property Tax Relief

If any real or personal property is damaged or destroyed by an act of God or by fire, the property may be eligible for a proration of the taxes. An Act of God is generally considered an act of nature without human interference. Proration of taxes considered only when the Real Market Value after the event falls below the Assessed Value.

Oregon Department of Revenue Information Flyer

Proration of Property Taxes due to damage by Fire or Act of God

Applications must be made by June 30 of the tax year in which the damage or destruction occurs, or 60 days after the date the property was damaged or destroyed, whichever is later. (Tax year runs from July 1st to June 30th).

Application for proration of taxes due to damage by fire or act of God

Reassessment of Destroyed or Damaged Property

File within 60 days of the damage or removal of structure or by August 1st; whichever is later. - No late filing provisions allowed. 

Application for reassessment of destroyed or damaged property

Submit Applications to:

Multnomah County DART
501 SE Hawthorne Blvd, Suite 200
Portland, OR 97214

Assessors Process

Once a timely application is received, a county appraiser will come out to value the property either as of January 1st (assessment date); or if application for reassessment is filled out, the value will be as of July 1st. MAV may be lowered to reflect the loss of the damaged or destroyed improvement.