Oregon Fire Damaged Property Tax Proration

Planning · Free, from Oregon Department of Revenue

Proration of property tax where fire or an act of God physically damaged or destroyed the property, under ORS 308.425, on form OR-AOG. ORS 308.434 covers the special assessment of homesteads destroyed by wildfire. Loss of value from being near a fire does not qualify on its own: the property must be physically damaged.

The clock is more generous than people assume: you have until the end of the tax year in which the damage happened, or 60 days from the date of the damage, whichever of those falls later. The claim goes to the county tax collector, not the assessor, and you can pick up the form from any county tax collector's office or from the department. For real property the owner may apply, or a purchaser under a recorded contract of sale; for personal property it is the person assessed, the person in possession or the owner. There is one disqualification worth naming: fire damage qualifies only so long as you have not been convicted of arson on the property you are claiming for. Where this comes from

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