Los Angeles County Assessor Jeffrey Prang encourages property owners who suffer damage due to a natural disaster, misfortune, or calamity (such as fire or flooding) to file a claim with his department.
California's property tax laws allow the Assessor to adjust the assessed value of a property following destruction of real or personal property caused by a calamity or misfortune.
To be eligible for disaster relief, a property must have suffered damage valued at $10,000 or more, and the owner must file a claim form with the Assessor within 12 months of the date of the calamity.
There are slightly different rules that apply depending on whether the damage is caused by a widespread event that results in a Governor’s proclamation of disaster or by a specific misfortune such as flood, fire, or landslide.
Forms and additional information can be found on the Assessor’s website at: https://assessor.lacounty.gov/disaster-relief.
NOTE: This information is not intended as a complete guide regarding property tax laws. Information here has been derived in part from written and oral opinions from the California State Board of Equalization.