Property Tax Relief Due to Fire or Act of God

Oregon law (ORS) 308.425 provides tax relief for property that is damaged or destroyed because of fire or an Act of God. This relief is given to a qualifying person through proration of the taxes for the tax year in which the damage or destruction occurred.

The owner of property damaged or destroyed may apply to the Deschutes County Tax Collector for this proration.  Applications can be mailed to Deschutes County Tax Collector, 1300 NW Wall Street, Bend, OR 97703 or submitted electronically to Applications must be made by June 30 of the fiscal year in which the damage occurs or 60 days after the date the property was damaged or destroyed, whichever is later.

After an application is received, the Assessor’s Office will determine a percentage of damage.  If the damage reduces the real market value (RMV) below the taxable assessed value (AV), taxes will be prorated and canceled or refunded if paid.  If the damage does not reduce the RMV below the AV, there is no refund or cancellation of taxes. Refunds or cancellations will be made as soon as the appraisal staff verifies the destruction and amount of loss. Please have copies of records, photos and any other documentation available for appraisal staff.