California’s property tax laws provide a mechanism for the Assessor to adjust assessed values to recognize destruction caused by a calamity or misfortune which damages real or personal property. To qualify for a calamity adjustment 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 which 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 fire or landslide.
Owners of properties who suffered qualifying damage in a Fire should contact our office at (707) 263-2302 for more information.
- Additional information on Disaster Relief for property taxes on damaged or destroyed property is also available by visiting Board of Equalization Disaster Relief Information