Demos & Abandonments


If you are demolishing a Manufactured Structure, the following form is needed by Lane County Assessment & Taxation:

Demolished Manufactured Structure Form

If available, any receipts from the demolition/removal company or photos of the demolished structure that are date stamped.

Note: According to Oregon Revised Statutes, if the structure was in existence as of January 1 of the assessment year, it is still taxable for that year and will receive a tax bill.

If the home was destroyed after January 1 but before July 1, you can request to change your assessment date to July 1. Application for Reassessment of Damaged or Destroyed Property may be submitted.


To start the Abandonment process, landlords must issue a 45-day notice to the owners and security interest holders according to ORS 90.425 or 90.675, with copies being sent to Lane County Assessment & Taxation.

Lane County Assessment & Taxation must also receive a copy of the Affidavit of Publication and the publication from the newspaper (if available).

Once the abandonment is complete, submit the following forms to MHODS:

If there are further questions about the process, please contact an attorney.