Disaster Property Tax Relief

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.