Official recovery information for Sonoma County fires:  SonomaCountyRecovers.org »
  • Firefighters puting out fire -

    Calamity

  • EM-Rio Nido-500

    Governor-Declared Disaster

  • HM-Incident-Decon-2012-500

    Qualified Contaminated Disaster

Disaster Relief

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

California Revenue and Taxation Code provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief.

The County Assessor has the authority to reassess property damaged or destroyed by a calamity to reflect its damaged condition.

Property rebuilt in a like or similar manner will retain its prior base year value (Proposition 13) for tax purposes. In some cases, you may choose to buy another comparable property and transfer your base year value (Proposition 13) to the new property. You will not be able to do both.

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.

To qualify, property owners must file an Application for Reassessment of Property Damaged by Misfortune or Calamity with the county assessor within 12 months from the date of damage or destruction, and the property loss estimate must be $10,000 or more in market value. The Assessor can then reassess the property to reflect its damaged state, and the Tax Collector will then adjust property taxes accordingly.

The property tax relief provision is available to owners of real property, business equipment and fixtures, orchards, vineyards or other agricultural groves, and to owners of aircraft, boats, and certain manufactured homes. Disaster Relief is not available to property that is not assessable, such as state licensed manufactured homes or household furnishings. Damage that occurs over time such as termite damage, gradual earth movements, or vineyard diseases such as phylloxera are not eligible. 

Property owners with real property that was destroyed or that has damage over $10,000 will start receiving fire damage reassessment notices over the next few weeks. 

Notice of Correction Frequently Asked Questions

Calamity

Claim for property tax relief due to damage or destruction caused by major calamity such as fire, earthquake, or flooding.

Please refer to this section for all requirements: 
Revenue & Taxation Code section 170

  • Applies to all Property Types
  • Assessment Reduction
  • Applies to Real or Personal Property
  • Any Disaster or Calamity

Read more about Calamities

Proposition 50

Claim for the transfer of base year value to replacement property within Sonoma County for property damaged or destroyed in a Governor-declared disaster.

Please refer to this section for all requirements:
Revenue & Taxation Code section 69

  • Applies to all Property Types
  • Base Year Value Transfer
  • Either Land or Improvements
  • Governor-Declared Disasters

Proposition 171

Claim for the transfer of base year value to replacement property outside of Sonoma County for property damaged or destroyed in a Governor-declared disaster.

Please refer to this section for all requirements:
Revenue & Taxation Code section 69.3

  • Applies to Principal Place of Residence
  • Base Year Value Transfer
  • Either Land or Improvements
  • Governor-Declared Disasters 

Read more about Governor-Declared Disasters

Proposition 1

Claim for base year value transfers to from a qualified contaminated property to a replacement property within the same county.

Please refer to this section for all requirements: 
Revenue & Taxation Code section 69.4

  • Applies to Principal Place of Residence
  • Base Year Value Transfer
  • Either Land or Improvements
  • Qualified Contaminated Property

Read more about the Qualified Contaminated Property Provision

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
38.4657196, -122.7277883

Disaster Relief Forms

Download Forms

Property Value

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Sonoma County Property Value

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