To be specific, you may receive a benefit, but they will then place what lane county calls a "callback" on your account for the following year. If the reconstruction of the damaged property appears to the appraiser as a quality improvement, the value added to the property by the improvement in quality of construction is utilized to amend the assessed value in a positive direction. Whether or not something is general ongoing maintenance and repair or a quality improvement is severely subjective, and many appraisers would not agree.