#CZU LightningComplex Fire
Revenue and Taxation Code section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the county assessor will reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.
To qualify for property tax relief, you must file a claim within 12 months from the date of damage or destruction. The loss estimate must be at least $10,000 of current market value to qualify the property for this relief. The property will be reassessed according to its damaged state and property taxes will be adjusted accordingly.
This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain manufactured homes – it is not available to property that is not assessable, such as state licensed manufactured homes or household furnishings.
Additionally, certain owners who file for calamity relief may also be eligible to defer payment of the next installment of regular secured property taxes due. To take advantage of the tax deferral, the application form must be filed before December 10, 2020. Please note that this section does not apply to property taxes paid through impound accounts.
- Application for Calamity Relief and/or Deferral of Regular Secured Taxes
- Change of Address Form
Please review our list of Frequently Asked Questions (FAQs)
If you still have questions, contact our office at email@example.com or (831) 454-2270 for more information.