Tax-Property Article 10-304 identifies
"damaged property" for purposes
of tax refund as real property partially
damaged or totally destroyed and personal
property as that which is totally destroyed.
This includes razed real property improvements
as well as those destroyed by natural
causes.
The dollar value removed from the assessment
rolls is that value lost due to the damage
incurred unless the residence is deemed
uninhabitable.
Partial damage does not require the removal
of the total value of the improvement.
A total loss of the improvement does not
have to occur in order to reduce the value.
When a residence is damaged and uninhabitable,
the total value of the improvement is
removed from the assessment rolls until
it is again substantially complete. At
this point, the improvement is placed
back on the assessment rolls for the next
new property review.
The Supervisors of Assessments should
make reasonable efforts to locate and
identify damaged property. Sources such
as news reports as well as Fire Department,
Health Department, and permits and inspection
reports may be useful.
After discovery, damaged property should
be inspected and, if necessary abated.
A letter or reduction application may
be mailed to property owners if the extent
of damage is not clear from an exterior
inspection. Abatements should be reviewed
and processed as follows:
|
Month Damage Occurred |
Percent
of Annual Assessment to Abate |
July
August
September
October
November
December
January
February
March
April
May
June
|
92%
83%
75%
67%
58%
50%
42%
33%
25%
17%
9%
0% |
Attachment: 1
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