Winter storms have caused significant damage and, in some cases, devastating losses. We extend our sympathy to those in communities who have suffered losses and want to remind property owners that California law provides tax relief when property is severely damaged by calamities such as floods, fires and earthquakes.
By filing a claim for reassessment with the Assessor’s Office within 12 months of the date the property was damaged, owners of properties that have sustained a minimum of $10,000 in damage may be eligible for a refund of taxes already paid and lower annual tax bills until the property is repaired or rebuilt. Once the repairs are completed, the property assessment will be restored to its previous value (in addition to annual adjustments, if applicable) so long as the property is rebuilt in a similar manner.
In addition, any owner of eligible property who files a claim for reassessment with the Assessor's Office on or before April 10 may, in conjunction with the claim for reassessment, apply with the Assessor to defer payment of that installment of property taxes until the Assessor has reassessed the property or determined the property is not eligible for reassessment.
Tax relief is available for all types of properties including homes, commercial and industrial buildings, agricultural properties, manufactured homes, and business and personal property. Damage to vehicles, home furnishings and personal effects are not eligible for this type of relief because they are not locally assessed.
If you are displaced from your home for an extended period of time, please complete a Change of Mailing Address Form right away so that we can contact you if needed.
The following are important steps to take if your property has been damaged by recent flooding.
1. Submit a Claim for Reassessment
Property owners must submit an Application for Reassessment of Property Damaged or Destroyed by Misfortune or Calamity to the Assessor’s Office if there is damage of at least $10,000 in market value and have 12 months to file the claim following the event date. Please include any supporting documentation such as photographs, estimates from contractors and any relevant documentation from an insurance claim if available. These documents are not required to file an application, but they can help our office arrive at a fair and timely assessment.
Property owners must submit a Property Tax Deferral Claim Form to the Assessor along with their application for calamity reassessment in order to be eligible to defer the April 10th installment of property tax payments. One of the important conditions of qualification listed on the form is that applicants do not have impound accounts from which their tax bills are paid by their mortgage companies. The tax deferral claim form must be submitted prior to April 10, 2023.
Taxpayers who do not submit a Property Tax Deferral Claim Form must pay the second installment of property taxes due by April 10 to avoid incurring late payment penalties. Taxpayers who have already paid their second installment of taxes may still be eligible for tax relief and a refund of taxes already paid if the Assessor determines a reassessment is warranted.
Questions about tax bills can be answered by the Treasurer-Tax Collector’s Office by calling (559) 636-5250.
The final step is to fill out a change of address with the Assessor if you have been displaced from your home. Please remember to complete and submit an updated change of address form once you have returned to your home or business.
