You may be eligible for tax relief if your property is damaged or destroyed by a calamity, such as fire or flooding. To qualify, you must 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.
In addition, if your property was substantially damaged or destroyed by a Governor-declared disaster, Prop. 50 provides for your property's tax base to be transferred to a comparable property within the same county. Prop. 171 provides for the transfer of your principal residence's tax base to a different participating county in California.
For more information, please call the Assessor’s Office at 213.974.8658. For additional resources you may also visit the Board of Equalization’s Disaster Relief website.