Any real or taxable personal property that has lost value due to natural disaster or voluntary demolition may qualify for tax relief if any of the following conditions are met:
- Any real or taxable personal property that was destroyed, in whole or in part, provided a claim is filed with the county assessor within three years of the date of destruction.
- Any real or personal property listed on the assessment roll on January 1 of the year in which an area has been declared a natural disaster by the governor or by the county legislative authority where property has been reduced in value by more that 20 percent as a result of the natural disaster. (This includes parts of Whatcom county that were declared a natural disaster by Governor Inslee following the flood event in November 2021.)
Please note: Recent legislative changes were made to statutes effecting destroyed property tax relief such that homeowners may now file for a three-year exemption for improvements made to single-family dwellings that were damaged by natural disaster and suffered a loss in assessed value of more the 20 percent. Qualifying property must be located in a disaster area as declared by the governor or by the county legislative authority, as described above. Applications for this exemption are to be filed with the county assessor before construction begins, and no later than June 30, 2026.
Forms and Links