Any real or personal property placed upon the assessment roll of the year that it is destroyed in whole or in part, may be eligible for reduction in value. The tax relief for the tax year in which the damage or destruction occurred does not apply to property damaged or destroyed voluntarily. The Assessor shall make such a reduction on his or her own motion; however, the taxpayer may make application for reduction on forms prepared by the department and provided by the Assessor. The Assessor will notify the taxpayer of the amount that is reduced for that assessment year by an amount determined by taking the value of such taxable property before the destruction or reduction in value and deduct there from the value of the remaining property after destruction or reduction in value. The taxpayer may appeal the amount of the reduction to the county Board of Equalization in accordance with the provisions of RCW 84.40.038.