If your property has been substantially damaged or destroyed in a governor-declared disaster and you have filed a disaster relief claim with the county assessor to reduce your taxes, you may file a claim to postpone the next installment of property taxes that occurs immediately after the disaster.

If you file a property tax installment deferral claim with the county assessor, and it is approved before the next property tax installment payment date, that payment will be postponed without penalty or interest until the county assessor has reassessed the property, and you receive a corrected tax bill.

1. What qualifies a property for deferral of a property tax installment payment?
2. If I qualify for a property tax installment deferral when will my taxes be reduced?
3. If I qualify how long are my taxes deferred?

1. What qualifies a property for deferral of a property tax installment payment?

There are several qualifiers: 

• The Governor must have declared a state of emergency or disaster area in the county. 
  
  
• All applicants for property tax installment deferral must also have filed a Calamity Claim for reduction.
  
  
• Property tax installment deferral is available only for secured roll tax payments. 
  
  
• The taxes must be paid directly by the owner. If the taxes are paid through an impound account, the property does NOT qualify.
  
  
• You must file both a property tax installment deferral claim and a calamity claim before the next payment on the current tax year is due or you will not qualify. For example, if the disaster occurs in January, you must apply for deferral before April 10th to qualify for a property tax deferral.
  
  
• To qualify for property tax installment deferral, property receiving or that is eligible for the homeowner’s or disabled veteran’s exemption as of the most recent lien date, must suffer damage of at least 10% of its fair market value but not less than $10,000. For example, if fair market value is $250,000 and damages are $15,000, the property would not qualify since 10% of the fair market value is $25,000 and damage would have to exceed this amount.
  
  
• Properties without a homeowner's exemption must suffer damage of at least 20% of fair market value (not assessed value). Examples are commercial or rental properties.

2. If I qualify for a property tax installment deferral when will my taxes be reduced?

A property tax installment deferral does not reduce taxes. It allows time to pay without penalty. Any refunds for calamity damage adjustments cannot be issued until the original main roll bill is paid in full.

3. If I qualify how long are my taxes deferred?

The next payment on the current roll is deferred until 30 days after you receive a corrected tax bill or refund.