You may be eligible for tax relief if your property is damaged or destroyed by a calamity. A calamity could be damage due to fire, flood, earthquake, storm, vehicle or other means of disaster through no fault of the property owner. To qualify, you may file an Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity with the Assessor’s Office within 12 months from the date the property was damaged or destroyed. The loss must exceed $10,000 of current market value.
This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain manufactured homes – it is not available to property that is not assessable, such as state licensed manufactured homes or household furnishings.
- Application for Reassessment of Property Damaged by Misfortune or Calamity (eForm): Allows reduction in value if damage is $10,000 or more.
- Transfer of Base-Year Value from Qualified Contaminated Property to Replacement Property (BOE-65-CP) (PDF): Allows value to be moved from one property to another if original property qualifies as contaminated property.
- Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster Occurring on or after April 1, 2021 (BOE-19-V) (eForm): On or after April 1, 2021, California law allows an owner of a primary residence who is a victim of a wildfire or other natural disaster to transfer the factored base year value of their primary residence to a replacement primary residence that is located anywhere in California and purchased or newly constructed within two years of the sale of the original primary residence.