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Property Tax Relief Information

1. How do I file for property tax relief?

All types of property tax relief require you to file the necessary claim form(s) timely with the Assessor's Office. If you wish to file a claim or need more information, contact the Sacramento County Assessor's Office at (916) 875-0700 between the hours of 9:00am - 4:00pm Monday through Friday.

DISASTER RELIEF QUICK REFERENCE CHART

Revenue and Taxation Code

Property Type

Type of Relief Available

Type of Claim Required

Type of Disaster

Section 70

Real property only

New construction exclusion

Calamity Claim Form

Any calamity or disaster

Section 170

All property types

New construction exclusion

Calamity Claim Form

Any calamity or disaster

Section 5825

Manufactured home

New construction exclusion; Base year transfer

Calamity Claim Form

Any calamity or disaster

Section 194

Real property and manufactured homes

Property tax deferral

Calamity Claim Form & Property Tax Installment Deferral Claim

Governor-declared disaster

Section 69

All property types

Base year transfer

Base Year Transfer Form

Governor-declared disaster

Sections 172 & 172.1

Manufactured home

Base year transfer

Base Year Transfer Form

Governor-declared disaster

CLAIM FORMS & CLAIM FILING DEADLINES

State law requires written application for all types of disaster relief:

  • Calamity claims must be filed with the Assessor within 12 months of the date of damage.

  • If you also qualify to file for Property Tax Installment Deferral, you must file both a Calamity Claim and a property tax installment deferral claim before the next installment of property tax is due (December 10 and April 10 are the two installment dates). The actual deferral will be done by the Tax Collector. 

  • Property tax installment deferral claims that do not qualify for all the requirements specified in the deferral application may be assessed interest & delinquency penalties.

  • An application requesting a Base Year Transfer to a Replacement Property must be filed within five years of the date the disaster took place.