If a calamity such as fire, flood or earthquake damages or destroys your property, you can apply for reassessment on the improvement values.
About the Calamity Provision
California's property tax laws allow the Assessor to adjust assessed values after destruction of real or personal property caused by a calamity or misfortune.
The property must have suffered more than $10,000 worth of damage and the owner must file a claim form with the Assessor within 12 months of the date of the calamity.
Calamities do not include damage that occurs over time such as termite damage, gradual earth movements or vineyard diseases such as phylloxera.
There are slightly different rules that apply depending on whether the damage is caused by a widespread event that results in a Governor’s proclamation of disaster or by a specific misfortune such as flood, fire or landslide.
[Revenue & Taxation Code section 170]
Visit the State Board of Equalization for more information
To be eligible for this tax relief:
- The application must be submitted by the person who was owner of the damaged property on the lien date (January 1) and who will be liable for the property taxes for the next fiscal year.
- The damage must have occurred due to misfortune or calamity without fault of the owner.
- You must apply within 12 months of the date on which the disaster occurred or within 60 days following the date an application form is mailed to you from the Assessor's Office.
- The damage to your property must exceed $10,000 in value loss.
State Board of Equalization Resources