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Tulare County

Office of the Assessor/Clerk-Recorder

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Reassessment of Property Damaged or Destroyed by Misfortune or Calamity

Revenue and Taxation Code §170 provides for the reassessment of property that has been physically damaged or destroyed by misfortune or calamity through no fault of the assessee. Damage to taxable property must equal or exceed $10,000 to qualify for reassessment. To be considered, an application must be submitted to the Assessor’s Office within 12 months of the date the damage occurred.

If the damaged property qualifies for reassessment, the taxes may be prorated based on the number of months in the tax year (July 1 to June 30) that the property was damaged.

 

Please click below to download the form(s):

Application for Reassessment

This standard form is used to request a temporary reduction in assessed value for residential and other non-commercial properties damaged by misfortune or calamity when no state of emergency has been declared.

Application for Reassessment - Commercial or Industrial Properties

This form is specifically designed for commercial or industrial properties that have been physically damaged by misfortune or calamity. It includes fields for the applicant's estimate of damage, post-damage value, and fixture and personal property values.

Application for Reassessment - Governor-Declared Disaster

This form is intended for use when the Governor of California has proclaimed a state of emergency, such as in response to forest fires or floods. It includes a question asking whether applicants wish to defer payment of their upcoming tax installment.