Disaster Relief

Disaster Relief for Property Taxpayers

If your property has been damaged or destroyed by a fire, flood, or other disaster, you may qualify for property tax relief. California law provides programs to reduce your property taxes, defer payments, or transfer base year values for affected properties. These programs help homeowners and business owners recover without facing unexpected tax burdens.

Types of Relief

1. Reductions in assessed value while property is in its damaged condition.
   • Requires an application within 12 months of the disaster or property damage
     Property Damaged by Misfortune or Calamity Form
   • Allows the Assessor’s Office to reduce the assessed value of the property for portions of the property that were damaged, thereby reducing property tax bills
   How it works:
   • After your application is processed, you will receive a Notice of Supplemental Assessment from the Assessor, showing the reduction in assessed values
   • About 60 days after the date of that notice, the Auditor/Tax Collector’s Office will create a supplemental refund
   • No separate refund claim is required, but you must continue to pay your regular tax bill.
2. New Construction Reassessment Exclusion
   • If you rebuild your property, you will retain their base year value (plus indexing) for 100% of structures that were previously assessed, as long as those structures are rebuilt in a like or similar manner, regardless of the actual cost of construction.
   • Any new square footage or extras, such as additional baths, will be added to the restored base year value at its full market value.
3. Base Year Transfer to a Replacement Property
   Existing law also allows three different types of base year value transfers for property owners whose real property was substantially damaged or destroyed by a disaster for which the Governor proclaimed a state of emergency.