San Juan County Assessor's Office
Attn: Destroyed Property
PO Box 1519
Friday Harbor, WA 98250
Who may apply? Any legal owner may apply for a destroyed property tax adjustment if their real or personal property has been placed upon the assessment roll as of January 1 of that year and whose property is:
Destroyed, in whole or in part, or
Is in an area that has been declared a disaster area by the State of Washington and has a reduction of more than 20% in value
When must I apply for a reduction?
An application must be filed within three (3) years of the date of destruction or loss of value.