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. Print an application for Valuation Deduction for Destroyed or Damaged Real Property (PDF).
Deductions by Calendar Quarter
| Calendar Quarter in Which Property Was Damaged | Application Deadline | Percentage Deduction Allowed |
|---|
| January through March | December 31 | 100% |
| April through June | December 31 | 75% |
| July through September | December 31 | 50% |
| October through December | January 31 | 25% |