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).