Disaster Relief Resources
The following resources provide information and guidance on the Disaster Relief Survey Topic.
California Constitution
| Citation | Title |
|---|---|
| Article XIII, §15 | Taxation |
| Article XIII A, §2 | Tax Limitation |
| Article XIII A, §2.1 | Tax Limitation |
Revenue and Taxation Code
| Section | Title |
|---|---|
| 50 - 53 | Base Year Values |
| 60-69.6 | Change in Ownership and Purchase |
| 70-74.8 | New Construction |
| 155-169 | Administrative Provisions |
| 170-171 | Disaster Relief |
| 172-172.1 | Disaster Relief for Manufactured Homes |
| 194-196.99 | Disaster Relief: Tax Deferral |
| 201-242 | Taxable and Exempt Property |
| 270-279.5 | Late Exemption Claims |
| 5825 | New Construction |
Property Tax Rules
The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and County Assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.
The following Property Tax Rules pertain to disaster relief.
| Rule | Title |
|---|---|
| 462.540 | Change in Ownership – Base Year Value Transfers |
Letters To Assessors (LTAs)
LTAs provide an ongoing advisory service for County Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.
The following LTAs pertain to procedural issues involving disaster relief.
| Letter to Assessors | Title |
|---|---|
| 81/23 | Property Tax Rule 463 |
| 82/12 | Corrections to Disaster Relief Assessment Procedures in the Light of Senate Bill 139 |
| 82/139 | Recent Mobilehome Legislation |
| 85/75 | Questions and Answers Regarding Supplemental Assessments |
| 87/23 | Replacement Property for Disaster Damaged Property |
| 88/72 | Calamity Damage to Mobilehomes: Clarification of Letter to Assessors No. 82/139 |
| 92/45 | A Comparability Standard for Governor-Declared Disasters (Revenue and Taxation Code Section 69) |
| 95/16 | Proposition 171: Disaster Relief, Intercounty Transfers of Base Year Value |
| 95/31 | Disaster Relief: Repair, Restoration, or Reconstruction |
| 96/59 | Definition of the Term "Fault" in Section 170 of the Revenue and Taxation Code |
| 99/87 | Individual Transfers in Resident-Owned Mobilehome Parks Questions and Answers |
| 2000/066 | Governor-Declared Disasters |
| 2002/040 | Legislative Changes Regarding Property Tax Appeals |
| 2005/073 | Disaster Relief – Homeowners' Exemption |
| 2008/082 | Disaster Relief – Disabled Veterans' Exemption |
| 2009/053 | Disaster Relief – Homeowners' Exemption |
| 2010/010 | Changes to Base Year Value Transfer Disaster Relief Provisions |
| 2011/004 | Disaster Relief – Homeowners' Exemption |
| 2012/012 | Disaster Relief – "Substantially Damaged or Destroyed" |
| 2018/026 | Revenue and Taxation Code Section 69.3 Ordinances (Intercounty Disaster Relief) |
| 2019/002 | Disaster Relief: Notification of Ineligibility |
| 2020/014 | Revenue and Taxation Code Section 69.3 Ordinances (Intercounty Disaster Relief) |
| 2020/018 | Revenue and Taxation Code Section 69.3 Ordinances (Intercounty Disaster Relief) |
| 2020/061 | Proposition 19 – November 3, 2020 General Election |
| 2021/004 | New Construction Exclusion: Governor-Proclaimed Disaster |
| 2021/017 | Revenue and Taxation Code Section 69.3 Ordinances (Intercounty Disaster Relief) |
| 2021/026 | Base Year Value Transfers for Governor-Proclaimed Disasters |
| 2021/063 | Disaster Relief Intracounty Base Year Value Transfers |
| 2022/009 | Implementation of Proposition 19: Base Year Value Transfers |
| 2022/012 | Implementation of Proposition 19 Intergenerational Transfer Exclusion |
| 2022/025 | Revised Proposition 19 Forms |
| 2024/003 | Disaster Relief Time Extension |
Annotated Legal Opinions
Annotated legal opinions are summaries of the conclusions reached in selected legal rulings of California State Board of Equalization counsel.
The following legal opinions pertain to questions involving disaster relief.
| Annotated Legal Opinion | Title |
|---|---|
| 200.0402 | Assessment Appeals |
| 200.0420 | New Construction – Additions |
| 200.0431 | Replacement Property |
| 200.0450 | Replacement Property |
| 360.0000 et. seq | Disaster Relief |