Form 150-310-083 - Application For Proration Of Property Taxes Due To Damage By Fire Or Act Of God/application For Reassessment Of Values Due To Fire Or Act Of God Page 2
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1
2You 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 deter-
July 1, rather than the condition the previous January 1. If
mined as of January 1 each year. This is called the assessment
you plan to make major improvements to your property
date. The tax year is July 1 through June 30. Property taxes due
before July 1, you may want to keep your assessment date
in November for the tax year are based on the values as of the
on January 1. The change of assessment date to July 1 is for
previous January 1 assessment date.
one tax year.
If your property is damaged or destroyed between January
If you choose not to have your property values determined as
1 and July 1, you can apply to have your property values
of July 1, then any change to the condition of your property
determined as of July 1. That way the property taxes due
will not be reflected on the roll until the next January 1 assess-
in November will reflect the condition of the property on
ment date.
Appealing a decision of the assessor or tax collector
You may appeal a decision of the county assessor or tax collector
mail at Oregon Tax Court, Magistrate Division, 1241 State Street,
Third Floor, Salem OR 97310.
in regards to Proration of Tax to the Magistrate Division of the
Oregon Tax Court. When appealing to the Magistrate Division,
If you wish to appeal a value due to reassessment as of July 1,
you must file a complaint within 90 days from your knowledge
you may file an appeal with the county board of property tax
of the action of the assessor or tax collector. However, the appeal
appeals (BOPTA). File your petition by December 31 with the
must be filed no later than one year from the date of the action.
county clerk in the county where the property is located. You
For more information, you can contact the Magistrate Division
can get petition forms and information from your county clerk
of the Oregon Tax Court by telephone at 503-986-5650, or by
or at
Damaged or destroyed property law
308.425 Taxes on destroyed or damaged property; proration;
being damaged, the owner shall advise the tax collector of the
reduction; effect of repair. (1) If, during any tax year, any real
new location of the manufactured structure.
or personal property is destroyed or damaged by fire or act of
(5) That portion of the property that is damaged property and
God, the owner or purchaser under a recorded instrument of
that is subsequently repaired shall be considered to be new
sale in the case of real property, or the person assessed, person
property or new improvements to property under ORS 308.153
in possession or owner in the case of personal property, may
for the assessment year in which the repairs or replacements are
apply to the tax collector for proration of the taxes imposed on
first taken into account.
the property for the tax.
308.428 Property destruction or damage during first
(2) Application for proration of taxes under subsection (1) of this
six months of assessment year; July 1 assessment date.
section shall be made not later than the end of the tax year or
(1) If, during the period beginning on January 1 and ending on
60 days after the date the property was destroyed or damaged,
July 1 of an assessment year, any real or personal property is
whichever is later.
destroyed or damaged by fire or act of God, the owner or pur-
chaser under a recorded instrument of sale in the case of real
(3)(a) For property that is totally destroyed, the tax collec-
property, or the person assessed, person in possession or owner
tor shall collect only one-twelfth of the taxes imposed on the
in the case of personal property, may apply to the county asses-
property for the tax year, for each month or fraction of a month
sor to have the real market and assessed value of the property
that the property was in existence during the tax year. The tax
determined as of July 1 of the current assessment year.
collector shall cancel the remainder of the taxes imposed on the
property for the tax year.
(2) The person described in subsection (1) of this section shall
file an application for assessment under this section with the
(b) For property that is damaged, the tax collector shall collect
county assessor on or before the later of:
only one-twelfth of the taxes imposed on the property for the
tax year, for each month or fraction of a month that preceded the
(a) August 1 of the current year; or
month during which the property was damaged. For the month
(b) The 60th day following the date on which the property was
in which the property was damaged, and for each month of the
damaged or destroyed.
tax year thereafter in which the property remains damaged, the
tax collector shall collect that percentage of one-twelfth of the
(3) If the conditions described in subsection (1) of this sec-
taxes imposed on the property that the real market value or the
tion are applicable to the property, then notwithstanding
assessed value of the property after the damage (whichever is
ORS 308.210, the property shall be assessed as of July 1, at
less) bears to the assessed value of the property before the dam-
1:00 a.m. of the assessment year, in the manner otherwise
age. The assessor shall advise the tax collector of the value per-
provided by law.
centage required under this paragraph. The tax collector shall
308.440 Relief not allowed in case of arson by property owner.
cancel any taxes not to be collected due to this paragraph.
No relief under ORS 308.146(5) or (6) or ORS 308.425 shall be
(4) If the damaged property to which this section applies is a
given to any person who is convicted of arson with regard to the
property for which relief is sought.
manufactured structure that is moved to another county after
[1971c.497§4; 1974 s.s. c.14§2]
150-310-083 (12-07) Web
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