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You 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 determined the condition of the property on July 1,rather than the condition as of January 1 each year.This is called the assessment date.The tax the previous January 1.If you plan to make major improvements year is July 1 through June 30.Property taxes due in November for to your property before July 1,you may want to keep your assess- the tax year are based on the values as of the previous January 1 ment date on January 1.The change of assessment date to July 1 assessment date. is for one tax year. If your property is damaged or destroyed between January 1 and If you choose not to have your property values determined as of July 1,you can apply to have your property values determined as July 1,then any change to the condition of your property won't be of July 1 so that the property taxes due in November will reflect reflected on the roll until the next January 1 assessment date. Application for proration of tax If your property was damaged or destroyed by fire or an act of county tax collector or obtain a copy from the Oregon Department God,you may apply to the tax collector for proration of property of Revenue at www.oregon.gov/dor/forms.The deadline for filing taxes that were charged for the tax year in which the damage or a tax proration application is 60 days after the date of damage or by destruction occurred(ORS 308.425).The application for proration June 30 of the tax year in which the damage occurred,whichever is a separate form(form 150-310-083);you can request it from the is later. 150-310-O84(Rev.12-15)