SERVICE
Apply for tax relief for property damaged by a disaster
If your property is damaged as a result of a disaster such as accident, fire, earthquake or flood, you may be eligible for property tax relief.
What to know
Cost
There is no cost to file a claim.
What to do
Reduction of Assessed Value while property is in its damaged condition
If a calamity such as a fire, earthquake, or flood damages or destroys your property, you may be eligible for property tax relief. In such cases, our office will reassess the property to reflect its damaged condition under CA Revenue and Taxation Code Section 170.
After the property is fully repaired, owners will retain their previous base year value if the property is rebuilt in a like or similar manner. Property suffering a gradual deterioration over a long period of time does not qualify.
Requirements
- To qualify for tax relief, you must file a disaster relief claim form with our office within 12 months from the date the property was damaged or destroyed.
- The loss must exceed $10,000.
- The damage is not the fault of the property owner or the party responsible for the taxes eligible.
This property tax relief is available to owners of real property, business equipment and fixtures, orchards, and to owners of aircrafts, boats, and certain manufactured homes. It is not available to property that is not assessable, such as state licensed manufactured homes or household furnishings.
Tax deferral
If your property has been substantially damaged or destroyed in a disaster for which the Governor proclaimed a state of emergency and you have filed a disaster relief claim, you may file a claim to postpone the next installment of property taxes that occurs immediately after the disaster under R&T 194 - R&T 194.5.
- To qualify for deferral, for property receiving a homeowners' exemption, “substantial disaster damage” means damage amounting to at least 10 percent of its fair market value or $10,000, whichever is less.
- For all other property, the damage must be at least 20 percent of value.
- Tax deferral is not available where property taxes are paid through impound accounts.
- If your file a property tax deferral claim before the next property tax installment payment date, that payment will be postponed without penalty or interest until our office has reassessed the property and you receive a corrected tax bill.
Base Year Value Transfers
While a temporary reduction of assessed value under section 170 is one form of relief that may be available when a disaster hits, depending on the nature of your property, you may be eligible for additional relief.
Existing law also allows 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.
For each type of relief, certain requirements must be met. The listed Revenue and Taxation Code (CA R&T Code) will provide the requirements of each relief option. Contact our office for additional information.
- Base Year Value Transfer within same county (CA R&T Code Section 69)- this relief applies to any type of real property. The damaged property must amount to more than 50 percent of its full cash value of either the land or improvement value immediately prior to the disaster. The property must be transferred to a comparable replacement property, acquired or newly constructed, within the same county and within five years after the disaster.
- For relief under section 69, a claim must be filed with the Assessor of the county where the damaged/destroyed home is located.
- Form: BOE-65-P, Claim for Intracounty Transfer of Base Year Value to Replacement Property for Property Damaged or Destroyed in a Governor-Declared Disaster
- Base year transfer to another county (CA R&T Code Section 69.3)- this relief applies to the principal place of residence.
- For relief under section 69.3, a claim must be filed with the Assessor of the county in which the replacement property is located within three years after the replacement property is acquired or newly constructed.
- BOE-65-PT, Claim for Intercounty Transfer of Base Year Value to Replacement Property from Principal Residence Damaged or Destroyed in a Governor-Declared Disaster
- Counties that have enacted ordinances that allow a base year value transfer for a principal residence that was substantially damaged or destroyed by a Governor-proclaimed disaster.
- Base year transfer anywhere in California (CA R&T Code Section 69.6 (effective April 1, 2021)- this relief applies to principal place of residence.
- For relief under section 2.1(b) of article XIII A of the California Constitution (RTC section 69.6), a claim must be filed with the Assessor of the county in which the replacement property is located within three years of the purchase or new construction of the replacement property for full relief.
- BOE-19-V, Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster
- If this period is missed, prospective relief is available for the lien date of the assessment year in which the claim is filed.
To be eligible, you must file a disaster relief claim to reduce your taxes and rebuild the property in a like or similar manner. Alternatively, you may choose to buy another comparable property and transfer your base year value to the new property. You will not be able to do both.
Comparability is crucial - the replacement property must be similar in size, utility, and function to the property which it replaces. Any new square footage or extras, such as additional baths, will be added to the base year value at its full market value.
Disaster Relief Resources and Frequently Asked Questions
For more information, visit the State Board of Equalization's Resource Page and Frequently Asked Questions on disaster relief.
Supporting information
Special cases
Disaster due to a fire
Please note that if you are applying for disaster tax relief due to a fire, you will be asked to attach a copy of the Fire Report from the S.F. Fire Department to your application. However, if the S.F. Fire Department has not issued the Fire Report by the time this application is due (within 12 months of the misfortune or calamity), do not wait for the Fire Report to submit your application. Return the application to our office by the due date and submit the Fire Report when it is issued.
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
Phone
Partner agencies
What to know
Cost
There is no cost to file a claim.
What to do
Reduction of Assessed Value while property is in its damaged condition
If a calamity such as a fire, earthquake, or flood damages or destroys your property, you may be eligible for property tax relief. In such cases, our office will reassess the property to reflect its damaged condition under CA Revenue and Taxation Code Section 170.
After the property is fully repaired, owners will retain their previous base year value if the property is rebuilt in a like or similar manner. Property suffering a gradual deterioration over a long period of time does not qualify.
Requirements
- To qualify for tax relief, you must file a disaster relief claim form with our office within 12 months from the date the property was damaged or destroyed.
- The loss must exceed $10,000.
- The damage is not the fault of the property owner or the party responsible for the taxes eligible.
This property tax relief is available to owners of real property, business equipment and fixtures, orchards, and to owners of aircrafts, boats, and certain manufactured homes. It is not available to property that is not assessable, such as state licensed manufactured homes or household furnishings.
Tax deferral
If your property has been substantially damaged or destroyed in a disaster for which the Governor proclaimed a state of emergency and you have filed a disaster relief claim, you may file a claim to postpone the next installment of property taxes that occurs immediately after the disaster under R&T 194 - R&T 194.5.
- To qualify for deferral, for property receiving a homeowners' exemption, “substantial disaster damage” means damage amounting to at least 10 percent of its fair market value or $10,000, whichever is less.
- For all other property, the damage must be at least 20 percent of value.
- Tax deferral is not available where property taxes are paid through impound accounts.
- If your file a property tax deferral claim before the next property tax installment payment date, that payment will be postponed without penalty or interest until our office has reassessed the property and you receive a corrected tax bill.
Base Year Value Transfers
While a temporary reduction of assessed value under section 170 is one form of relief that may be available when a disaster hits, depending on the nature of your property, you may be eligible for additional relief.
Existing law also allows 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.
For each type of relief, certain requirements must be met. The listed Revenue and Taxation Code (CA R&T Code) will provide the requirements of each relief option. Contact our office for additional information.
- Base Year Value Transfer within same county (CA R&T Code Section 69)- this relief applies to any type of real property. The damaged property must amount to more than 50 percent of its full cash value of either the land or improvement value immediately prior to the disaster. The property must be transferred to a comparable replacement property, acquired or newly constructed, within the same county and within five years after the disaster.
- For relief under section 69, a claim must be filed with the Assessor of the county where the damaged/destroyed home is located.
- Form: BOE-65-P, Claim for Intracounty Transfer of Base Year Value to Replacement Property for Property Damaged or Destroyed in a Governor-Declared Disaster
- Base year transfer to another county (CA R&T Code Section 69.3)- this relief applies to the principal place of residence.
- For relief under section 69.3, a claim must be filed with the Assessor of the county in which the replacement property is located within three years after the replacement property is acquired or newly constructed.
- BOE-65-PT, Claim for Intercounty Transfer of Base Year Value to Replacement Property from Principal Residence Damaged or Destroyed in a Governor-Declared Disaster
- Counties that have enacted ordinances that allow a base year value transfer for a principal residence that was substantially damaged or destroyed by a Governor-proclaimed disaster.
- Base year transfer anywhere in California (CA R&T Code Section 69.6 (effective April 1, 2021)- this relief applies to principal place of residence.
- For relief under section 2.1(b) of article XIII A of the California Constitution (RTC section 69.6), a claim must be filed with the Assessor of the county in which the replacement property is located within three years of the purchase or new construction of the replacement property for full relief.
- BOE-19-V, Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster
- If this period is missed, prospective relief is available for the lien date of the assessment year in which the claim is filed.
To be eligible, you must file a disaster relief claim to reduce your taxes and rebuild the property in a like or similar manner. Alternatively, you may choose to buy another comparable property and transfer your base year value to the new property. You will not be able to do both.
Comparability is crucial - the replacement property must be similar in size, utility, and function to the property which it replaces. Any new square footage or extras, such as additional baths, will be added to the base year value at its full market value.
Disaster Relief Resources and Frequently Asked Questions
For more information, visit the State Board of Equalization's Resource Page and Frequently Asked Questions on disaster relief.
Supporting information
Special cases
Disaster due to a fire
Please note that if you are applying for disaster tax relief due to a fire, you will be asked to attach a copy of the Fire Report from the S.F. Fire Department to your application. However, if the S.F. Fire Department has not issued the Fire Report by the time this application is due (within 12 months of the misfortune or calamity), do not wait for the Fire Report to submit your application. Return the application to our office by the due date and submit the Fire Report when it is issued.
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102