Revenue and Taxation Code § 170 provides for the reassessment of real and/or personal property damaged or destroyed by misfortune or calamity through no fault of the assessee. The most common cause is fire; however, flood damage has been reported during severe winter storms. 

Physical 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.

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