Survey Topic — Disaster Relief

Description

Section 170 permits a county board of supervisors to adopt an ordinance that allows immediate property tax relief on qualifying property damaged or destroyed by misfortune or calamity. The relief is available to any assessee whose property suffers damage of $10,000 or more due to a misfortune or calamity, without fault from the assessee. In addition, section 170 provides procedures for calculating value reductions and restorations of value for the affected property.

To obtain relief under section 170, the assessee must submit a written application to the Assessor requesting reassessment within the time specified in the ordinance or within 12 months of the misfortune or calamity, whichever is later. In addition, if the Assessor is aware of any property that has suffered damage by misfortune or calamity, the Assessor must provide the last known owner of the property with an application for reassessment. Alternatively, the board of supervisors may, by ordinance, grant the Assessor the authority to initiate the reassessment if the Assessor is aware and determines that within the preceding 12 months the taxable property located in the county was damaged or destroyed by misfortune or calamity.

Sections 69, 69.3, and 69.6 allow for three different types of base year value transfers for property owners whose real property was substantially damaged or destroyed by a disaster for which the Governor proclaimed a state of emergency. Each provision has different qualifications that must be met for property tax relief.

Section 69 generally allows the transfer of the base year value of real property that is substantially damaged or destroyed by Governor declared disaster to a comparable replacement property acquired or newly constructed and located within the same county.

Section 69.3 generally allows the transfer of the base year value of a principal residence that is substantially damaged or destroyed by a Governor declared disaster to a replacement principal residence located within another county that has adopted an ordinance to accept such base year value transfers.

Section 69.6 generally allows for an owner of a primary residence who is a victim of a wildfire or natural disaster, to transfer the base year value of their original property residence to a replacement primary residence regardless of the location or value.

For more disaster relief information, please refer to the BOE Disaster Relief webpage.