Overview

California Revenue and Taxation Code provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief. The County Assessor has the authority to reassess property damaged or destroyed by a calamity to reflect its damaged condition.

Property rebuilt in a like or similar manner will retain its prior base year value (Proposition 13) for tax purposes. In some cases, you may choose to buy a comparable property and transfer your base year value to the new property. Transferring your base year value to a comparable property after reconstruction of the damaged property is not permitted. There are different rules depending on whether you choose to rebuild or purchase a replacement residence and transfer your base year value. Contact the Assessor’s Office for eligibility information.

To apply for property tax relief following a calamity, property owners must file an Application for Reassessment of Property Damaged by Misfortune or Calamity with the County Assessor within 12 months from the date of damage or destruction. The property loss estimate must be $10,000 or more in value. If the Assessor determines calamity relief is warranted and reduces the value based on its damaged condition, the Tax Collector will adjust property taxes accordingly.

The property tax relief provision is available to owners of real property (e.g., land, structural improvements and trade fixtures) and business and personal property (e.g., equipment, aircraft, boats, and certain manufactured homes). Disaster relief is not available to properties that are not subject to local property tax assessment, such as state licensed manufactured homes or household furnishings. Damage that occurs over time such as termite damage, gradual earth movements, or vineyard diseases such as phylloxera, are not eligible. 

 

Quick links:

• Calamity damage reassessment form

• Change of mailing address form

• Frequently asked questions about fire calamity

• Frequently asked questions about rebuilding

• Revenue & Taxation Code section 170 (Refer to this legal section for all requirements.)

• Information Guide for Disaster Relief for Damaged or Destroyed Property

 

Calculation of Calamity Rebuilds for Assessment Purposes

As you rebuild, your property taxes will increase based on how and when you rebuild, pursuant to state law. The following information is provided only as a guide. Each situation and property is unique, and you should contact our office with specific questions regarding your property. 

Following a fire that results in damage that is determined to warrant calamity reassessment, the Assessor’s Office will remove the value of the structure that was damaged from the property’s assessed value. As you rebuild, the Assessor will gradually restore the structure value based on partially completed construction as of January 1. As the property is reconstructed, the partial value will be reflected on your annual tax bill.  When your rebuild has been completed, the Prop. 13 assessment (plus annual adjustments not to exceed two percent) that was in place prior to the fire will be restored. The Assessor’s Office will send a supplemental notice when construction is complete. The Tax Collector will then send a supplemental tax bill that represents the difference between the partially complete value on the tax roll and the Prop. 13 value that was restored. If you rebuild in a different manner, such as by adding square footage or changing the use of the property, additional market value assessments may apply. If you disagree with the valuation, you have 60 days from the date printed on the supplemental notice to file an appeal with the Assessment Appeals Board.

 

Proposition 19

Effective April 1, 2021, base year value transfers for properties destroyed or damaged in a disaster will be governed by Proposition 19, which voters passed in the November 2020 election. Proposition 19 restricts base year value transfers due to disaster to principal residences. The new property must be purchased or newly constructed within two years of the sale of the damaged property. The location of the replacement home can be anywhere in California. There is no value limit to the transfer, but any amount above 100% is added to the transferred value. Base year value transfers for properties destroyed or damaged in a disaster are available only to those whose properties have been destroyed or damaged by a wildfire or natural disaster as declared by the governor. 

 

Note: The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or legal interpretation will prevail. It is highly encouraged to consult an attorney for advice specific to your situation.

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Governor-Declared Disaster

Proposition 50

Claim for the transfer of base year value to replacement property within Tulare County for property damaged or destroyed in a governor-declared disaster.

Important: Use form BOE-65-P for Proposition 50 claims.

Please refer to this section for all requirements: Revenue & Taxation Code section 69

• Applies to all property types

• Base year value transfer

• Either land or improvements

• Governor-declared disasters

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Qualified Contaminated Property

Proposition 1

Claim for base year value transfers from a qualified contaminated property to a replacement property within the same county.

Please refer to this section for all requirements: Revenue & Taxation Code section 69.4

• Applies to principal place of residence

• Base year value transfer

• Either land or improvements

• Qualified contaminated property

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State Board of Equalization Resources

More information on disaster provisions may be found on the Board of Equalization’s website:

• Disaster relief

• Disaster relief - frequently asked questions

• Transfer of base year value – frequently asked questions

• Proposition 19

• Letter to Assessors No. 2006/010(PDF)

• Governor-declared disaster list