Governor Declared Disaster Property Tax Relief, Disaster and Calamity Property Tax Relief Programs, Assessor, County of Sacramento, California, USA

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Governor Declared Disaster Property Tax Relief

In addition to the calamity relief outlined in the Property Damaged or Destroyed by Calamity page, if the property is substantially damaged or completely destroyed in a Governor declared disaster or state of emergency, (such as earthquake, flood, or fire), owners may be eligible for a property tax installment deferral under Revenue and Taxation Code Section 194-194.5 (R&T 194-194.5), or be able to transfer their Proposition 13 base year value to a similar replacement property under Revenue and Taxation Code Section 69 (R&T 69). For each type of relief certain requirements must be met.

1. What kinds of property tax relief are available for a governor declared disaster or state of emergency under R&T 194 and R&T 69?

Property Tax Installment Deferral
Base Year Value Transfers (Intra-county) the replacement property must be located within Sacramento County, and certain other requirements must be met.

IMPORTANT: You must file both a calamity claim and a property tax installment deferral claim before the next installment of property tax is due (December 10th or April 10th).