January and February 2017 Floods:
- Property owners who suffer damage to their property as a result of a calamity or disaster may be eligible for certain limited forms of property tax relief under Revenue and Taxation Code section 170.
- In order to qualify, the loss estimate must be at least $10,000 of current market value and a calamity claim form must be filed with the Assessor's Office within 12 months of the date of the damage.
- This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain mobilehomes.
- The current property taxes will be reduced for that portion of the property damaged or destroyed. This reduction will be from the date of the damage, and will remain in effect until the property is rebuilt or repaired. This relief is not available to property that is not assessable such as state licensed mobilehomes or household furnishings.
- Calamity Claim forms can be accessed on the Calamity Forms page.
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.
- A special Affidavit of Calamity form must accompany calamity claim applications completed and signed outside of California.
- Property owners who pay their taxes directly (not through an impound account) may qualify to file a claim to postpone the next installment of property taxes that occurs immediately after the disaster. (Ref. Revenue and Taxation Code section 194, et. seq. ) Both a Calamity Claim and a Property Tax Installment Deferral Application must be filed with the Assessor before the payment due date of next property tax installment for the current fiscal year. December 10 and April 10 are the first and second installment dates, respectively. The actual deferral of tax payment will be processed by the Tax Collector. Tax Installment Deferral Applications that do not qualify may be subject to delinquent penalties and interest.
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 8:00am - 4:00pm Monday through Friday.
More questions? Visit the California State Board of Equalization's Disaster Relief - Frequently Asked Questions page.
Information about Disaster Relief for Properties Receiving the Disabled Veterans' Exemption
Exemption from the Fire Prevention Fee due to Natural Disaster:
Effective January 1, 2015, an exemption from the Fire Prevention Fee will be available to owners in the State's Responsibility Areas (SRA) when a habitable structure is deemed unhabitable as a result of a natural disaster. Certain conditions must be met. This program is administered by The California Board of Forestry and Fire Protection. Additional information may be found in the State Board of Equalization Letter to Assessors 2014-71.