Disaster Relief

If a major calamity such as fire or flooding damages destroys your property, you may be eligible for property tax relief. In such cases, the Assessor's Office can immediately reappraise the property to reflect its damaged condition. In addition, when you rebuild the damaged property in a like or similar manner, the property will retain its previous value for tax purposes. To qualify for property tax relief, you must file a calamity damage claim with the Assessor’s Office within 12 months from the date the property was damaged or destroyed. In addition, the loss in value to the real property must exceed $10,000 in market value.

You may appeal the proposed reassessment by filing an Application for Changed Assessment with the County Clerk's Office within six months from the date the notification was mailed to you.

To request a Calamity Review, please complete and mail the Calamity Request Form (PDF) to the Assessor's Office.

Disaster Relief Quick Reference Chart

While the Calamity Request above is a tax relief that may be available when a disaster strikes, depending on the nature of your property, you may be eligible for additional relief. The chart below lists additional relief that may be available to you based on property type and the type of disaster that occurred. Read the forms to learn more about the described disaster relief. 

Type of DisasterType of Relief AvailableProperty TypeForm for ApplicationRevenue & Taxation Code
Any disaster or calamityNew construction exclusionReal Property OnlyNo filing required.
Section 70
Section 70.5
Governor-proclaimed; Any disaster or calamityNew construction exclusionAll property types.Calamity Request Form (PDF)
Section 170
Governor-proclaimedBase year transfer within same countyAll property types.BOE-65-P (PDF)
Section 69
Governor-proclaimedBase year transfer anywhere in CaliforniaPrincipal place of residenceBOE-19-V (PDF)Art. XIII A, section 2.1(b)
Section 69.6
Any disaster or calamityBase year transferPrincipal place of residence - over 55 or physically disabled.BOE-19-D (PDF)
Section 69.5


CHRONOLOGICAL LIST OF GOVERNOR-PROCLAIMED DISASTERS FOR PROPERTY TAX PURPOSES