Magic items cannot be destroyed by reducing their structural Hit Points to 0. Their durability cannot fall below 1 Hit Point; at that point, the item is Broken until repaired. Mundane items are destroyed when reduced to 0 HP.
Broken Items
Broken Weapons
When a weapon (mundane or magical) is reduced to or below 50% of its maximum structural Hit Points, it cracks, warps, or fractures, compromising its combat efficacy:
The Accuracy Tax: The wielder suffers a flat -2 penalty to all attack rolls executed with this weapon.
The Damage Tax: The wielder suffers a flat -2 penalty to all damage rolls executed with this weapon.
Critical Suppression: The weapon’s critical hit multiplier is automatically reduced to a maximum threshold of x2 (if it was originally higher).
Broken Armor & Shields
When a defensive protective item is reduced to or below 50% of its maximum structural Hit Points, its plating buckles or its supportive straps snap:
The Defense Tax: The static Armor Class (AC) or Shield bonus granted to the wearer is immediately cut in half (rounded down).
Magical Suppression: All magical Enhancement bonuses and special armor properties (e.g., Fortification, Energy Resistance) are completely suppressed and deactivated while the armor remains broken.
The Encumbrance Tax: The item’s native Armor Check Penalty is doubled.