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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 Disaster | Type of Relief Available | Property Type | Form for Application | Revenue & Taxation Code |
|---|---|---|---|---|
| Any disaster or calamity | New construction exclusion | Real Property Only | No filing required. | Section 70 Section 70.5 |
| Governor-proclaimed; Any disaster or calamity | New construction exclusion | All property types. | Calamity Request Form (PDF) | Section 170 |
| Governor-proclaimed | Base year transfer within same county | All property types. | BOE-65-P (PDF) | Section 69 |
| Governor-proclaimed | Base year transfer anywhere in California | Principal place of residence | BOE-19-V (PDF) | Art. XIII A, section 2.1(b) Section 69.6 |
| Any disaster or calamity | Base year transfer | Principal 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
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Assessor's Office
Physical Address
100 Courthouse Square, Room B1
P O Box 8
Downieville, CA 95936
Phone: 530-289-3283
Hours
Monday - Friday
8:00 a.m. - 5:00 p.m.
Closed
Noon - 1:00 p.m.