Property tax relief is available to the owners of properties damaged or destroyed by recent snows or flooding. Any legal owner or contract purchaser may apply for a destroyed property tax adjustment whose real or personal property was on the assessment roll for that year and whose property is:

• destroyed, in whole or in part, or
• is located in an area that has been declared a disaster area by the governor of the State of Washington and has a reduction of more than 20% in value.

The cause of destruction must have resulted from a date-specific incident or event and claims must be filed within three years of destruction or reduction in value.