Disaster Relief

If your property has been damaged or destroyed because of a calamity or disaster, such as a fire, earthquake, or flood, you may qualify for property tax relief under California law (R&TC section 170). To qualify, damage to the taxable property must be at least $10,000 of current market value of assessed property. Taxable property includes real property, business equipment and fixtures, orchards or other agricultural groves, aircraft, boats, and manufactured homes that are subject to local property taxation by the County Assessor.

Upon a timely filed Application for Reassessment Property Damaged by Misfortune or Calamity (AO-V 365), the Assessor can provide relief by reassessing the property downward to reflect its damaged condition as of the date of the disaster. The Assessor will notify you of the proposed reassessed taxable value. The property taxes due will be adjusted on a prorated basis by the Auditor-Controller, considering the amount of time in the fiscal year that your property was undamaged, and if applicable, amount of taxes paid will be refunded. The property’s assessment will be temporarily reduced from the month the disaster occurred until the property is rebuilt or repaired and will be reviewed annually for progress.

The chart below provides a summary of all available Disaster Relief options for either rebuilding your property or transferring your base year value to a replacement property.

Frequently Asked Questions