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: