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Disaster Relief
Property Tax Reassessment
If your property is damaged or destroyed by a disaster (fire, flood, earthquake, etc.), you may qualify for property tax relief. The damage must exceed $10,000 in market value, and you must apply for a reassessment with the Assessor’s Office within 12 months of the calamity event.
Calamity Property Tax Relief
Under Section 170 of California’s Revenue and Taxation Code, the Assessor’s Office may temporarily reduce the assessed value of damaged property, including:
- Real property
- Business equipment and fixtures
- Orchards and agricultural groves
- Aircraft, boats, and certain manufactured homes
Note: State-licensed manufactured homes and household furnishings do not qualify.
If reassessment results in a reduction to your current assessed value, you are still responsible for paying your current annual secured property tax bill, and a supplemental refund will be issued. If damage and restoration occur within the same tax year, you may receive both a refund and a supplemental tax bill.
Proposition 19: Disaster Relief Transfer of Base Year Value
If your owner-occupied primary residence property was substantially damaged by wildfire or a Governor-declared disaster, Proposition 19 allows you to transfer its tax base to a comparable property within the same county or to another county in California.
Forms & Resources
Reassessment of Property Damaged by Misfortune or Calamity (PDF)
Frequently Asked Questions (FAQ)
How do I qualify for disaster relief?
You must own the property and file an application within 12 months of the date of the damage. The damage must be at least $10,000 and caused by a single event, such as fire, flood, earthquake, or other calamity through no fault of the owner.
Once I file my application, what is the process?
After the application is processed by the Assessor's Office, a Notice of Supplemental Assessment will be sent to you detailing the amount of any reduction. The refund will be prorated from the date of destruction to the end of the fiscal year.
How is my tax reduction calculated?
Assessors determine the market value before and after the damage. The percentage of loss is applied to the assessed value, resulting in a refund or reduction.
Will my property taxes increase after repairs?
No, unless additional square footage or upgrades are added beyond the original structure, the assessed value will be restored to its pre-damaged level.
What if I disagree with the reassessment?
You may file an appeal within six months of receiving the Notice of Supplemental Assessment.
Can I keep my homeowner’s exemption if I move out during repairs?
Yes, as long as you do not establish permanent residency elsewhere.