Disaster Relief

If a major calamity such as fire or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the Assessor's Office can immediately reappraise the property to reflect its damaged condition. In addition, when you rebuild the damaged property in a like or similar manner, the property will retain its previous value for tax purposes. To qualify for property tax relief, you must file a calamity damage claim with the Assessor’s Office within 60 days from the date the property was damaged or destroyed. In addition, the loss in value to the real property must exceed $10,000 in market value.

You may appeal the proposed reassessment by filing an Application for Changed Assessment with the County Clerk's Office within six months from the date the notification was mailed to you.

To request a Calamity Review, please complete and mail the Calamity Request Form (PDF) to the Assessor's Office.

Disaster Relief Quick Reference Chart

While the Calamity Request above is a tax relief that may be available when a disaster strikes, depending on the nature of your property, you may be eligible for additional relief. The chart below lists additional relief that may be available to you based on property type and the type of disaster that occurred. Read the forms to learn more about the described disaster relief. 

Type of Relief AvailableProperty TypeType of DisasterForm for Application
New construction exclusionReal Property OnlyAny disaster or calamityNo filing required.
New construction exclusionAll property types.Governor-proclaimed; Any disaster or calamityCalamity Request Form (PDF)
Base year transfer within same countyAll property types.Governor-proclaimedBOE-65-P (PDF)
Base year transfer anywhere in CaliforniaPrincipal place of residenceGovernor-proclaimedBOE-19-V (PDF)
Base year transferPrincipal place of residence - over 55 or physically disabled.Any disaster or calamityBOE-19-D (PDF)