MR Elastography (MRE) is a relatively novel imaging technique using conventional MRI methods to assess the mechanical properties of tissues. In time-harmonic MRE, a Rayleigh, or proportional, Damping (RD) model incorporates attenuation behavior proportionally related to both elastic and inertial forces, thus providing a more sophisticated description of the elastic energy dissipation occurring in the biological tissue. The overall damping ratio can be extracted from the combined effect of these two components, while an additional measure, called Rayleigh Composition, can be calculated by the ratio between the two components. Thus, RD elastography is capable of not only reconstructing the viscoelastic properties of the material, but also providing additional information about damping behavior and structure. A 3D subzone based reconstruction algorithm using a RD material model has been developed and optimized to reconstruct the viscoelastic properties, damping behavior and elastic energy attenuation mechanism of tissue-simulating damping phantoms across multiple frequencies. Results have shown that all three iterative reconstructed parameters are in relatively close agreement for both the tofu and gelatin materials in both phantom configurations across the frequency range. Preliminary results from in-vivo healthy brain are also presented and discussed.