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.
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