Oregon law 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 Clatsop County Tax Collector for this proration. Applications are available in Clatsop County Assessement & Taxation, 820 Exchange St., Astoria OR. Applications must be made by June 30 of the fiscal year in which the damage occurs.
After an application is received, the Department of Assessment & Taxation 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.
Use these links for:
Explanation of the proration process.
Printable version of the application.