Assessor

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Owners of property substantially damaged or destroyed by a disaster or state of emergency as declared by the Governor may transfer the Proposition 13 base year value of such property to a comparable replacement property within the same county under the following conditions as specified in Revenue and Taxation Code Section 69 (R&T 69).

There are several qualifiers:

• The Governor must have formally declared the area in which the damaged property is located to have been a "disaster area or state of emergency” as a result of the event which caused the damage.
  
  
• The buyer of the replacement property must have been the owner of the damaged property.
  
  
• "Substantially damaged" means that amount of damage must be greater than 50% of the market value of the original property as it was immediately prior to the damage.
  
  
• The replacement property must be located in Sacramento County.
  
  
• The replacement property must have been acquired or newly constructed within 5 years after the date of the disaster (including land) and be comparable to the damaged property in size, utility and function.
  
  
• An application must be filed with the Assessor.
  
  
• You cannot receive relief under R&T 69 and R&T 70 for the same damaged or destroyed property. If you receive tax relief by transferring your base year value to a replacement property, then the damaged property will no longer be eligible for property tax relief under section 70 in the event you later reconstruct the damaged property.

1. My house was destroyed in a Governor declared disaster. Can I transfer my base year value of my damaged house to my new property in Sacramento County under R&T code 69?
2. Can I buy another house in a different county and transfer the base year value of my damaged house to my new house?
3. How is the value of my new replacement property calculated?
4. If my property was severely damaged or destroyed by a calamity but no declaration of disaster was issued by the governor, would I still be able to transfer my old base year value?
5. How do I file for property tax relief?

1. My house was destroyed in a Governor declared disaster. Can I transfer the base year value of my damaged house to my new property in Sacramento County under R&T code 69?

Yes, if you meet the criteria.

The damage to the property must amount to more than 50 percent of its full cash value immediately prior to the disaster. This applies to any type of real property.

The property must be transferred to a comparable replacement property, acquired or newly constructed, within the same county and within five years of the disaster.

Comparability is crucial - the replacement property must be similar in size, utility, and function to the property which it replaces.

Any amount of the market value of the replacement property that exceeds 120 percent of the market value of the damaged property (immediately prior to the damage) shall be added to the adjusted base year value of the damaged property. The sum of these amounts shall become the replacement property's replacement base year value.

Please contact your county assessor's office for an application.

2. Can I buy another house in a different county and transfer the base year value of my damaged house to my new house?

No, not in Sacramento County. Sacramento County has not adopted an ordinance for inter-county transfer. A principal residence that was damaged in an area that was a Governor-declared disaster may have its base year value transferred to a replacement residence in a different county only if the county has adopted an ordinance that allows such taxable value transfers.

3. How is the value of my new replacement property calculated?

If the market value of the comparable replacement property does not exceed 120% of the market value of the original property as it was immediately prior to the calamity, the entire new base value of the replacement property will be the factored base year value of the old property.

If the value of the replacement property exceeds 120% of the market value of the original property as it was immediately prior to the calamity, then the new base year value of the replacement will be the factored base year value of the original property PLUS the amount of value by which the market value of the new property exceeds 120% of the market value of the original property as it was immediately before it was damaged.

4. If my property was severely damaged or destroyed by a calamity but no declaration of disaster was issued by the governor, would I still be able to transfer my old base year value?

No. A disaster declaration must have been issued by the Governor for the event that caused the damage.

5. How do I file for property tax relief?

See Property Tax Relief Information page.