According to Revenue and Taxation Code Section 70.5(a) and (c)(3), "disaster" refers to a significant misfortune or calamity in an area that the Governor subsequently declares to be in a state of disaster as a result of that misfortune or calamity.

The courts have defined "disaster, misfortune, or calamity" as an event out of the ordinary, an unforeseeable, sudden, or unusual occurrence, in contrast to a gradual deterioration or worsening condition over time. To qualify for a calamity claim, the cost to repair the physical damage must exceed $10,000.

If a property qualifies, we will temporarily reduce its assessed value on the current tax roll by the same percentage as the reduction in its market value due to the calamity or disaster; this process is called a temporary prorated value reduction. That reduction will remain in effect from the first day of the month in which the damage occurred to the last day of the month in which repairs are completed.

Example of a calamity claim with damage repaired in 6 months:

• Real property that has a market value of $200,000 suffered $50,000 flood damage in January. Repairs are completed the following June.

Calculation of the Assessment Reduction:

• ​Determine the percentage of damage to Market Value:50,000 divided by $200,000 = 25% Market Value damage
• Apply that percent of damage to the Assessed Value on the tax roll:
• The property's factored base year value (Prop 13) on the tax roll is $100,000. Therefore, 25% of its factored base year value is $25,000.
• ​Apply the loss to the factored base year value to reflect only the period between physical damage and completion of repairs:
  • The r​epairs are complete in six months, so we adjust the $25,000 loss to reflect its duration of 50% of the year. 50% of $25,000 = a $12,500 net reduction in factored base year value.

Because property taxes are 1% of assessed value, a reduction of $12,500 in factored base year value amounts to a net savings of about $125 in property taxes owed. Note that the amount of physical damage suffered was $50,000 but the calamity tax relief totals only $125. As you can see, this form of relief can be limited.

Yes, but only to the amount they were before the physical damage occurred, as long as the improvements are rebuilt in a like or similar manner, regardless of the actual cost of rebuilding. However, if additional living space or other significant improvements are made in addition to the repair, an increase in taxes may result.​​

According to Revenue and Taxation Code Section 70.5(c)(2), "rebuilt like for like" refers to a comparable reconstruction of the damaged property, which means that the reconstructed property must be similar in function, size, and use.

If the leaks are due to the age and normal deterioration of the existing roof, the leaky roof will not qualify you for property tax relief. However, if a falling tree or heavy winds damaged your roof and the damage exceeds $10,000, you may qualify for tax relief.

The current property taxes will be reduced for that portion of the property damaged or destroyed. This reduction will be from the first day of the month of the damage, and will remain in effect until the last day of the month the property is rebuilt or repaired.

The current property taxes will be reduced for that portion of the property damaged or destroyed. This reduction will be from the date of the damage, and will remain in effect until the property is rebuilt or repaired.​

Yes. You qualify for this property tax relief if your mobile home was assessed for property taxes and is not on state license fees.​

No. Household furnishings are not assessed for property taxes and, therefore, do not qualify for property tax relief.​

Yes. Tax relief is available for all taxable property, including boats, aircraft, and business personal property.​

Yes. Tax relief is available if the damage to your grove exceeds $10,000. The fruit, however, is not assessed for property tax purposes and, therefore, is not available for property tax relief.​

Although the Assessor’s Office values the trees and irrigation system for property tax purposes, the actual fruit is not assessed. Therefore, there can be no reduction in property taxes.​

No. Although any construction defect will adversely affect the value of the property, it does not qualify for relief under this program. A court decision has determined that since the damage occurred over time and not as a sudden event, an exact date cannot be established. Therefore, there can be no reduction under this provision.​

After the application is processed by the Assessor’s Office, a notice of proposed new assessment will be sent to the property owner or party responsible for the taxes. After the owner returns this notice to our office, a separate supplemental refund will be made based on the amount of reduction. The refund will be prorated from the date of destruction to the end of the fiscal year. You must still pay your regular tax bill.​

If you disagree with the value established by the Assessor’s Office, you must file an appeal within six months from the date on the notification of proposed values. A hearing will be scheduled by the Assessment Appeals Board.