If your property has been substantially damaged or destroyed in a Governor-proclaimed disaster and you have filed a disaster relief claim with the county assessor to reduce your taxes, or the assessor has initiated the reassessment without a claim form, you may rebuild in a like or similar manner and your previous base year value (Proposition 13) will be reinstated. Or, you may choose to buy another comparable property and transfer your base year value to the new property. You will not be able to do both.
There are two different types of base year value transfers for properties damaged in a Governor-proclaimed disaster and each has different requirements:
- Proposition 50 – intra county transfers (within Sonoma County)
- Proposition 171 – inter county transfers (outside of Sonoma County)
Governor must proclaim a state of emergency for the disaster, typically: wildfire, earthquake, winter storms, flood, gas explosion (San Mateo County), freeze, civil disorder.
State Board of Equalization Current Disaster list (PDF)