Oregon Property Tax Application for Reassessment of Destroyed or Damaged Property

Property Tax Application for Reassessment of Destroyed or Damaged Property
Application for Reassessment of Destroyed or Damaged Property, 150-310-084
Clear Form
Application for Reassessment of
Destroyed or Damaged Property
As provided by Oregon Revised Statutes (ORS) 308.146(6)
Instructions:
•	Application for reassessment can only be made for property that was destroyed or damaged on or after January 1 and on or before
July 1 of the assessment year.
•	This application changes the assessment date for your property to July 1 for this year only. If you plan to make major improvements
to your property before July 1, you may want to keep your assessment date on January 1.
•	File this application with the assessor of the county in which your destroyed or damaged property is located.
•	If filed within 60 days of the damage or by August 1, whichever is later, there is no late filing fee. Later filing is allowed if filed by
December 31 of the current assessment year and accompanied by a late filing fee.
Filed with the ______________________________County assessor for the assessment year starting January 1, _____.
Applicant’s name

Phone

Mailing address

Email (optional)

City

State

ZIP code

Description and location of property
Assessor’s account number (as shown on your county property tax statement)

Township

Range

Section

Address of property (if different from above)

Description of taxable personal property

Tax lot number

1.	 The property described above was destroyed or damaged on _______________ by    Fire*
Other________________________
	 *For property destroyed or damaged by fire, include a copy of the fire department’s report.
2.	 The destruction or damage occurred to: _____________ 
Land   Building   Manufactured structure   Personal property
3.	 Describe the destruction or damage:

If you file later than 60 days after the damage or destruction date or after August 1, whichever is later, and by December 31, you’ll need to
pay a late filing fee. The fee is the greater of $200 or 1/10 of 1 percent of the real market value of the property as of the last assessment date.
Late filing fee is attached:	

Yes	

No
Declaration

I declare under the penalties for false swearing [ORS 305.990(4)] that I have examined this document and to the best of my knowledge
it’s true, correct, and complete.

X
Applicant’s signature

Date

For assessor’s use only

Date received:
January 1 real market value:

Clerk:
July 1 real market value:

Land:

Land:

Improvement:

Improvement:

Manufactured structure:

Manufactured structure:

Personal property:

Personal property:

Total:

Total:

Remarks:

150-310-084 (Rev. 12-15)

You may request real market and assessed value determination
as of July 1 for property destroyed or damaged between January 1 and July 1
The real market value and assessed value of property is determined
as of January 1 each year. This is called the assessment date. The tax
year is July 1 through June 30. Property taxes due in November for
the tax year are based on the values as of the previous January 1
assessment date.

the condition of the property on July 1, rather than the condition
the previous January 1. If you plan to make major improvements
to your property before July 1, you may want to keep your assessment date on January 1. The change of assessment date to July 1
is for one tax year.

If your property is damaged or destroyed between January 1 and
July 1, you can apply to have your property values determined as
of July 1 so that the property taxes due in November will reflect

If you choose not to have your property values determined as of
July 1, then any change to the condition of your property won’t be
reflected on the roll until the next January 1 assessment date.

Application for proration of tax
If your property was damaged or destroyed by fire or an act of
God, you may apply to the tax collector for proration of property
taxes that were charged for the tax year in which the damage or
destruction occurred (ORS 308.425). The application for proration
is a separate form (form 150-310-083); you can request it from the

150-310-084 (Rev. 12-15)

county tax collector or obtain a copy from the Oregon Department
of Revenue at ­www.oregon.gov/dor/forms. The deadline for filing
a tax proration application is 60 days after the date of damage or by
June 30 of the tax year in which the damage occurred, whichever
is later.