• Firefighters puting out fire -

    Calamity Provision

Calamity Provision

Fire-Affected Property Notice of Corrections

Property owners with real property that was destroyed or suffered damage over $10,000 as a result of the recent fires will start receiving fire damage reassessment notices over the next few weeks. Please see our FAQs for more information.

Notice of Correction Frequently Asked Questions

Overview

If a calamity such as fire, flood, earthquake, or other misfortune damages or destroys your property, you can apply for reassessment on the land, business personal property, and improvement values.  County Assessors have the authority to reappraise property damaged or destroyed by a calamity to reflect its damaged condition. Qualifying property rebuilt in a like or similar manner will retain its prior base year value (Proposition 13) for tax purposes. 

Also see:

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 an Application for Reassessment of Property Damaged by Misfortune or Calamity form with the Assessor within 12 months of the date of the calamity. For governor declared disasters, the assessor may initiate calamity damaged reassessments without requiring an Application for Reassessment of Property Damaged by a Misfortune or Calamity form.

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 depending on whether you choose to rebuild or purchase a new replacement residence and transfer your base year value. Contact the Assessor’s Office for information about eligibility. 
[Revenue & Taxation Code section 170]

Requirements

To be eligible for this tax relief:

  1. 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.
  2. The damage must have occurred due to misfortune or calamity without fault of the owner.
  3. You must apply within 12 months of the date on which the disaster occurred.
  4. The damage to your property must exceed $10,000 in market value loss.

State Board of Equalization Resources

Clerk-Recorder-Assessor

William F. Rousseau

County Clerk-Recorder-Assessor-Registrar of Voters

Business Hours
Monday – Tuesday
8:00 AM – 5:00 PM
Wednesday
8:00 AM – 4:00 PM
Thursday – Friday
8:00 AM – 5:00 PM

Note: Document processing and fee transactions end 30 minutes prior to closing

Address

Assessor's Office

585 Fiscal Drive
Room 104F
Santa Rosa, CA 95403
38.4659106, -122.7251807

Disaster Relief Forms

Download Forms

Proposition 50: Claim for Intracounty Transfer of Base Year Value for Property Damaged or Destroyed in a Governor-Declared Disaster to Replacement Property within Sonoma County
Form BOE-65-P

Proposition 171: Claim for Intercounty Transfer of Base Year Value to Replacement Property from Principal Residence Damaged or Destroyed in a Governor-Declared Disaster between participating Counties
Form BOE-65-PT

Property Value

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Sonoma County Property Value

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