If your property has been damaged by a calamity, you need to file an Application for Reassessment of Property Damaged or Destroyed by Misfortune or Calamity with the Assessor's Office within 12 months of the date the damage occurred. If your claim is approved, your assessment will be reduced for the portion of the property damaged or destroyed. The loss estimate must be at least $10,000 of current market value to qualify the property for this relief.
Yes, your property taxes will be restored to their pre-damage level, provided the repairs or rebuilding are done in a similar manner to the original structure, regardless of the actual cost of reconstruction. Provided the construction repairs are done in a similar manner to the original structure, your assessment should not exceed your Prop. 13 value. However, if you add living space or make significant improvements beyond the repair, your property taxes may increase.
If the leaks are due to the age and normal deterioration of the existing roof, the leaky roof will not qualify you for property tax relief. However, if a falling tree or heavy winds damaged your roof and the damage exceeds $10,000, you may qualify for tax relief.
It depends. Household furnishings are not assessed for property taxes and therefore do not qualify for property tax relief. However, boats and airplanes are assessed for property taxes and may qualify for a calamity claim if all requirements are met. Similarly, mobile homes may qualify if their value is assessed for property taxes. Mobile homes registered through the Department of Motor Vehicles are not assessed for property taxes and, therefore, do not qualify for tax relief.
If a property qualifies for calamity relief, the assessed value will be reduced by the same percentage as the property's market value decrease due to the calamity or disaster.
If you are displaced from your home during repairs, please complete a Change of Mailing Address form and submit it to the Assessor's Office. Once your repairs have been completed, be sure to update your address again to ensure timely receipt of tax bills.
If the Assessor has reassessed your property following a misfortune or calamity that has caused physical damage to your property and you wish to contest the value, you may file an Assessment Appeal Application with the Tulare County Assessment Appeals Board within six months from the date of mailing of the reassessment notice sent by the Assessor's Office.
Under Revenue & Taxation Code § 170, only properties physically damaged are eligible for calamity relief. However, if your property has suffered a decline in value related to the calamity, relief may be available under Proposition 8. A decline in value occurs when a property's market value is less than its assessment as of January 1. A decline in value may result from changes in the real estate market, the neighborhood or the property itself. Applications are available for download on the Assessor's website. You can also request an application be mailed to you by calling our office at (559) 636-5100 or email us at Assessor@tularecounty.ca.gov.
Yes, temporary absence from a dwelling for repairs made necessary by a disaster will not result in the loss of your Homeowners' Exemption as long as you have not established permanent housing elsewhere.
