Damaged or Destroyed Property Due to Fire or Act of God

If your property has been damaged or destroyed, you may be eligible for a tax proration.  Per ORS 308.425, if the damage or destruction is due to fire or Act of God, you can file an application with our office to have your tax prorated.  For damaged properties, the property is inspected to determine the amount of damage before repairs, and taxes are prorated for the number of months until repairs are complete or until the end of the current tax year, whichever is earlier.  If eligible and not repaired, the maximum assessed value of your property may also be adjusted the following tax year based on the damage or destruction.