Property taxes may be adjusted for property that is destroyed or damaged by fire or an Act of God, or for demolished or removed buildings.
Additionally, if the event occurred between January 1 and July 1 of the assessment year, you may benefit by applying for reassessment as of July 1.
Use the following links to get more information and apply (separate forms are used for each type of event).
Fire or act of God
Information: Fire or Act of God - Tax Proration Explained
Application: Proration of Property Taxes Due to Damage by Fire or Act of God
Statute: ORS 308.425
Demolished or removed building
Application: Reduction of Maximum Assessed Value of Demolished or Removed Buildings
Statute: ORS 308.146(8)
Reassessment of damaged or destroyed property
Application: Reassessment of Destroyed or Damaged Property
Statute: ORS 308.146(6)