Destroyed Property

Damage to either Real Property or Manufactured Homes must be reported to us at the county auditor’s office in order for you to receive tax relief on next year’s taxes.  Damage resulting from either demolition or natural disasters such as fire, tornado or flooding can be reported. Landlords may report damage caused by tenants.  Tax relief is extended according to the following schedule.  Please see attachments below to print a destroyed property reporting form.

Calendar Quarter In Which Property Was Damaged

Application Deadline

Percentage Deduction Allowed

January - March December 31 100%
April - June December 31 75%
July - September December 31 50%
October - December January 31 25%


Application for Valuation Deduction for Destroyed or Damaged Real Property (DTE_26)

Application for Tax Refund or Waiver for Destroyed or Damaged Manufactured Homes (DTE_49)