Washington Destroyed Property Tax Relief

Planning · Free, from Washington State Department of Revenue

Owners of property destroyed or damaged by fire or an act of God may apply to the county assessor for reduced or abated taxes under RCW 84.70.

This is about improvements, meaning buildings and other things put on the land, not the land itself. There are two ways in. Either the property was on the assessment roll on 1 January of the year it was destroyed, in whole or in part; or it was on the roll on 1 January of a year in which the governor or the county declared a disaster area and it has lost more than 20 percent of its value because of that disaster. Where you qualify, the assessed value comes down and the tax can be abated in whole or in part, and the abatement is worked out on the days left in the calendar year after the date of the destruction. That is worth knowing, because a fire late in the year abates less than the same fire in the spring. Where this comes from

Source