Disaster Property Tax Relief

Planning · Free, from California State Board of Equalization

Revenue and Taxation Code section 170 calamity relief: after a loss over 10,000 dollars in a county declared calamity, the assessor reappraises to the damaged value and you keep your Proposition 13 base when you rebuild like for like; file within 12 months. Proposition 19 lets a wildfire or disaster victim transfer the base year value of a destroyed primary residence to a replacement home anywhere in California, bought or built within two years. A taxpayer can use one or the other for the same event, not both.

Two things are worth knowing before you ring the assessor. Every county in California has adopted the ordinance, so this is not a question of whether your county takes part, and the loss has to be at least 10,000 dollars of market value to count. You have 12 months from the date of the damage, or whatever longer period your county ordinance gives, and the form has a different name in every county, so ask your assessor for the application for reassessment of property damaged or destroyed by misfortune or calamity rather than for a form number. Rebuild in a like or similar way and you keep your old Proposition 13 value. You still pay the tax bill you have now; the refund comes afterwards and you do not have to claim it separately. Moving out while repairs are done does not cost you the homeowners exemption as long as you have not made a permanent home somewhere else. Where this comes from

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