Oregon Application for Proration of Property Taxes Due to Damage by Fire or Act of God

Application for Proration of Property Taxes Due to Damage by Fire or Act of God
Form OR-AOG, Application for Proration of Property Taxes Due to Damage by Fire or Act of God, 150-310-083
Clear Form

Form
OR-AOG

Application for Proration of Property Taxes
Due to Damage by Fire or Act of God

For county use only
Date received

Oregon Revised Statutes (ORS) 308.425
Instructions:

•	Application for proration of property taxes may be made for the tax year of the property damage/destruction. If approved, this may reduce the amount
of tax due or result in a tax refund. The tax year is from July 1 to June 30.
•	Your application must be filed within 60 days of the damage or by June 30 of the tax year in which the damage occurred, whichever is later.
•	File your application with the county tax collector of the county in which your damaged property is located.
Applicant name

Phone

Mailing address

Email (optional)

City

State

ZIP code

Location and description of damaged or destroyed property
Assessor account number
Location of property (if different from above)

Section

Township

Range

Tax lot number

Description of personal property
Date of damage

Cause of damage

Fire (attach fire department report)   Act of God (describe): _____________________________________
Is the damaged property located within an area covered by an emergency declaration or conflagration order called by the Governor?

Yes  

No

Damage occurred to

Land  

Building  

Personal property  

Manufactured structure

Describe damage

	

Application for proration of tax
I am applying to have the above property examined for proration of property taxes per ORS 308.425. Application must be submitted
within 60 days of damage or June 30, whichever is later.

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 is true, correct, and complete.

X

Applicant signature

Date

-Applicant will be notified of the county’s decision-

For tax collector use only
Date received

Clerk

Tax year

Clerk

Date property visited

Months prorated

Amount of adjustment/refund

For assessor use only
Date received

Land and improvements not specially assessed:
Real market value (RMV)
before fire/act of God______________________

RMV after fire/act of God____________________

Value percent of loss_______________________

RMV after
fire/act of God _____________________________

Value
percent of loss ____________________________

Personal property:
RMV before
fire/act of God ____________________________
Specially assessed portion of property:
Land and improvements:
RMV before fire/act of God_________________

Remarks:
150-310-083 (Rev. 08-08-22)

RMV after
fire/act of God_________________

Assessed value
(AV) before
fire/act of God________________

Value
percent of loss_______________

Law regarding property damaged or destroyed by fire or act of God
Oregon Revised Statutes (ORS) 308.425
308.425 Taxes on destroyed or damaged property; proration; reduction; effect of repair. (1) As used in this section,
“property”means: (a)(A) All property within a single tax
account, other than specially assessed property; and (B) Specially assessed property. (b) “Specially assessed property”
means any portion of a property tax account that is subject to
special assessment under a program codified in ORS chapter
308A or 321.
(2) If, during any tax year, any real or personal property is
destroyed or damaged by fire or act of God, the property owner,
as defined in ORS 308.146, may apply to the tax collector for
proration of the taxes imposed on the property for the tax year.
If the application is approved, the tax collector shall prorate the
taxes imposed on the property in accordance with this section.
Application under this subsection for proration of taxes under
subsection (1) of this section shall be made not later than the end
of the tax year or 60 days following the date the property was
destroyed or damaged, whichever is later. If the application is
approved, the tax collector shall prorate the taxes imposed on
the property in accordance with this section.
(3) Notwithstanding subsection (2) of this section, if the tax
collector of a county that is included in the geographical area
covered by a state of emergency declared by the Governor due
to fire or act of God, or subject to actions taken under the authority of the Governor under ORS 476.510 to 476.610, knows or has
reason to believe that property located in the county has been
destroyed or damaged by the fire or act of God, the tax collector
may prorate the taxes imposed on the property in accordance
with this section.
(4) For property that is destroyed or damaged as described in
subsection (2) or (3) of this section, the tax collector shall collect
only one-twelfth of the taxes imposed on the property for the tax
year, for each month during the tax year that preceded the month
in which specially assessed property was destroyed or damaged.

(5)(a) For the month in which property as defined in subsection
(1)(a)(A) of this section was destroyed or damaged, and for
each succeeding month of the tax year, the tax collector shall
collect that percentage of one-twelfth of the taxes imposed on
such property that the real market value of the property after
the destruction or damage bears to the real market value of the
property before the destruction or damage as reflected in the last
certified assessment roll. The county assessor shall advise the tax
collector of the value percentage required under this paragraph.
(b) For the month in which specially assessed property was
destroyed or damaged, and for each succeeding month of the
tax year, the tax collector shall collect that percentage of onetwelfth of the taxes imposed on the specially assessed property
that lesser of the real market value or the assessed value of the
specially assessed property after the destruction or damage
bears to the assessed value of the specially assessed property
before the destruction or damage. The county assessor shall
advise the tax collector of the value percentage required under
this paragraph.
(6) The tax collector shall cancel any taxes not to be collected
under subsections (4) and (5) of this section.
(7) If proration under this section results in an overpayment of
taxes paid, the amount of the overpayment shall be refunded
in the manner prescribed in ORS 311.806.
(8) Property that is added to a property tax account to repair or
replace property that was destroyed or damaged as described in
subsection (2) or (3) of this section shall be considered to be new
property or new improvements to property under ORS 308.153
for the assessment year in which the repairs or replacements are
first taken into account.
308.440 Relief not allowed in case of arson by property owner.
No relief under ORS 308.146(5) or (6) or 308.425 shall be given
to any person who is convicted of arson with regard to the
property for which relief is sought.

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.
If your property is damaged or destroyed between January 1 and July 1, you can apply to the county assessor to
have your property values determined as of July 1 [ORS
308.146(6)] so that the property taxes due in November will
reflect the condition of the property on July 1, rather than
the condition the previous January 1. The form to apply for

150-310-083 (Rev. 08-08-22)

July 1 reassessment of destroyed or damaged property may
be obtained from the county assessor’s office or you can
download it from our website at ­www.oregon.gov/dor. The
change of assessment date to July 1 is for one tax year.
If you plan to make major improvements to your property
before July 1, you may want to keep your assessment date
on January 1. 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.