Yes, but only to the amount they were before the physical damage occurred, as long as the improvements are rebuilt in a like or similar manner, regardless of the actual cost of rebuilding.
However, if additional living space or other significant improvements are made in addition to the repair, an increase in taxes may result.
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.
Household furnishings are not assessed for property taxes and therefore do not qualify for property tax relief.
Boats and airplanes are assessed for property taxes, therefore are covered under a Calamity Claim as long as all requirements are met.
Mobile homes may be covered if their value has been assessed for property taxes.
Those mobile homes registered through Department of Motor Vehicles are not assessed; therefore, do not qualify for tax relief.
Temporary prorated value reduction: If a property qualifies, its assessed value on the current tax roll will be reduced by the same percentage as the percentage reduction in market value suffered by the property due to the calamity or disaster.
That reduction will remain in effect from the first day of the month in which the damage occurred to the last day of the month in which repairs are completed.
The County Assessor will process Calamity Damage Reassessments as quickly as possible. Please be patient with the process.
Once the Assessor has reassessed the property to reflect the damage, the Assessor must notify the owner in writing of the reassessment. You have 6 months from the date of the postmark of that notice in which to file an assessment appeal with the Tulare County Assessment Appeals Board.
My house was not structurally damaged but the market value of my property is less now because of the fire damage in my area. Why didn’t I get an adjustment?
Under Section 170 of the Revenue & Taxation Code, only properties structurally damaged by a calamity are eligible for calamity relief. If you believe that your property has suffered a decline in market value due to the fire calamity but was not structurally damaged, then you can seek relief under Proposition 8 after January 1 of the following year.
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 (purchased a replacement house).
The courts have defined "disaster, misfortune, or calamity" as an event out of the ordinary, an unforeseeable, sudden, or unusual occurrence, in contrast to gradual deterioration or worsening condition over time.
To qualify for a Calamity Claim the cost to repair the physical damage must exceed $10,000.
If a home is completely destroyed in a disaster for which the Governor issues a proclamation of a state of emergency, the exemption will remain in effect, if the person continues to own the property, intends to rebuild a home on the property, and intends to occupy the home as his or her principal place of residence.
If a person receiving the disabled veteran's exemption is not occupying the dwelling on the lien date because the dwelling was partially damaged in a misfortune or calamity, the exemption will remain in effect provided the person intends to return to the home. This applies to any misfortune or calamity regardless of whether the event resulted in the Governor issuing a proclamation of a state of emergency.
?If a home that was receiving the disabled veteran's exemption is completely destroyed in a misfortune or calamity for which the Governor did not proclaim a disaster or state of emergency, the property is not eligible for the exemption because no dwelling exists as of the lien date.
However if the displaced person purchases and occupies another dwelling as his or her principal residence while the destroyed dwelling is under construction, that person can claim the disabled veteran's exemption for the interim dwelling. When the destroyed structure has been replaced and occupied, it will once again be eligible for the exemption.