Form 150-310-084, Application for Reassessment of Destroyed or Damaged Property, is the application, provided by Oregon Revised Statutes (ORS) 308.146(6), that you file with the county assessor, here the Deschutes County assessor, to have property valued as of July 1 instead of January 1. It applies to property destroyed or damaged between January 1 and July 1 of the assessment year. On FillingPDF you can fill out the form online and download or print the completed PDF; the county assessor receives it only through the channels described below.
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What is 150-310-084?
Application for Reassessment of Destroyed or Damaged Property (Form 150-310-084) is the application, provided by ORS 308.146(6), that an owner files with the county assessor to have the real market value and assessed value of damaged or destroyed property determined as of July 1 rather than January 1.
Property is normally valued as of the January 1 assessment date, and the tax year runs July 1 through June 30. Property taxes due in November are based on the values as of the previous January 1. If your property is damaged or destroyed between January 1 and July 1, this application lets the values reflect the condition of the property on July 1, so the November taxes reflect the damage. The change of assessment date applies to one tax year only. If you do not apply, any change in the condition of the property is not reflected on the roll until the next January 1 assessment date.
The form identifies the property by assessor's account number, township, range, section and tax lot, records the date and cause of the damage, and states which kind of property was affected: land, building, manufactured structure or personal property. A separate block, "For assessor's use only," records the January 1 and July 1 real market values.
This form is not the application for proration of tax. That is a different form, 150-310-083, filed with the tax collector.
Who needs to file 150-310-084?
Owners of property that was destroyed or damaged on or after January 1 and on or before July 1 of the assessment year can use this form. The property may be land, a building, a manufactured structure or taxable personal property. The form is filed with the assessor of the county where the damaged or destroyed property is located.
Think before you file if you plan major improvements to the property before July 1. The form warns that the application changes the assessment date to July 1 for this year only, and that you may want to keep the January 1 date in that case.
Do not use this form for damage that happened outside the January 1 to July 1 window of the assessment year: the form says an application can only be made for damage within it. Do not use it to ask for proration of taxes already charged for the year of the damage. The instructions say that is a separate application, Form 150-310-083, made to the tax collector.
The form is signed by the applicant under the penalties for false swearing.
When to file 150-310-084
File within 60 days of the date of the damage or by August 1, whichever is later; filing in that window carries no late filing fee. The damage itself must have happened on or after January 1 and on or before July 1 of the assessment year.
Later filing is allowed until December 31 of the current assessment year, but it must be accompanied by a late filing fee. The form's late-fee box asks whether the fee is attached (Yes or No). The form states the fee as a formula based on the real market value of the property as of the last assessment date; ask the county assessor for the current amount.
The form does not set a separate processing time.
Documents you need
- A copy of the fire department's report, only if the property was destroyed or damaged by fire.
- The late filing fee, only if you file later than 60 days after the damage or after August 1, whichever is later, and by December 31 of the assessment year; mark Yes on the form when it is attached.
How to fill out 150-310-084
Enter the county and assessment year
On the line "Filed with the ____ County assessor for the assessment year starting January 1, ____," write the county where the property is located and the year of the assessment.
Enter your contact details
Fill in the applicant's name, phone, mailing address, city, state and ZIP code. The email is optional.
Identify the property
Enter the assessor's account number as shown on your county property tax statement, then the township, range, section and tax lot number. Add the property address if it differs from your mailing address.
Describe taxable personal property
If personal property was affected, describe the taxable personal property in the space provided.
Complete line 1: date and cause
Enter the date the property was destroyed or damaged and check Fire or write the cause next to Other. For fire, include a copy of the fire department's report.
Complete line 2: what was damaged
Check Land, Building, Manufactured structure or Personal property to show where the destruction or damage occurred.
Describe the damage on line 3
Describe the destruction or damage to the property.
Mark the late filing fee box
Check Yes or No for "Late filing fee is attached." The fee applies only if you file after the 60-day or August 1 deadline and by December 31.
Sign and date the declaration
Sign on the X line and enter the date. The declaration states, under penalties for false swearing, that the document is true, correct and complete.
Leave the assessor's block blank
Do not fill in "For assessor's use only"; the assessor records the date received and the January 1 and July 1 values.
Review and download the completed PDF
Check the dates, account number and attachments, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit 150-310-084
File the application with the assessor of the county where the damaged or destroyed property is located; for Deschutes County property, that is the Deschutes County Assessor's office. The form and the county page name no other recipient for this application and give no separate mailing address, portal or appointment rule for it, so contact the Deschutes County Assessor's office for how it accepts the form.
- Attach what applies: a copy of the fire department's report if the damage was caused by fire, and the late filing fee if you file after the 60-day or August 1 deadline.
- Keep it separate from proration: the proration application (Form 150-310-083) is not this form. The county page says proration applications go to the Deschutes County Tax Collector, 1300 NW Wall Street, Suite 203, Bend, OR 97703, or to [email protected].
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing for damage that occurred before January 1 or after July 1 of the assessment year; the form allows applications only for damage within that window.
- Missing the 60-day or August 1 deadline, whichever is later, and filing without the late filing fee before December 31.
- Filing after December 31 of the current assessment year, which the form does not allow.
- Leaving out the fire department's report when the property was damaged by fire.
- Filing the form with a county other than the one where the damaged property is located.
- Applying for reassessment when major improvements are planned before July 1 without considering that the assessment date moves to July 1 for the year.
- Using this form to ask for proration of taxes; that is the separate Form 150-310-083.
- Leaving the declaration unsigned or undated.
Frequently asked questions
What is Form 150-310-084 used for?
It is the application to have destroyed or damaged property valued as of July 1 instead of January 1. It changes the assessment date for your property to July 1 for that year only, so the property taxes due in November reflect the damage.
Who do I file the reassessment application with?
With the assessor of the county where the damaged property is located. For Deschutes County property, that is the Deschutes County Assessor's office. The form gives no separate mailing address or portal for it, so contact the office for how it accepts filings.
What is the deadline for the application for reassessment?
File within 60 days of the damage or by August 1, whichever is later, to avoid a late filing fee. You may still file by December 31 of the current assessment year if you include the late filing fee.
Is there a late filing fee on Form 150-310-084?
Yes, but only if you file after the 60-day or August 1 deadline and by December 31. The form states the fee as a formula based on the property's real market value; ask the county assessor for the current amount.
Do I need to attach anything to the form?
If the property was damaged or destroyed by fire, include a copy of the fire department's report. If you are filing late, attach the late filing fee and check Yes on the form.
What is the difference between reassessment and proration of tax?
Reassessment (Form 150-310-084, filed with the assessor) moves the assessment date to July 1. Proration (Form 150-310-083, filed with the tax collector) prorates taxes charged for the year of the fire or act of God damage.
Can I fill out Form 150-310-084 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application with the county; you submit it to the assessor yourself.
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