Sacramento January 26, 2017 – If your property has been damaged by the recent storms and flooding, you may be eligible for property tax relief. In many cases, the damaged property can be reappraised in its current condition, with some taxes refunded to the property owner. Once rebuilt, the property will be reassessed to its pre-damaged value.
To qualify for property tax relief, you must file a claim with your county assessor’s office within the time specified in your county ordinance, or 12 months from the date of damage or destruction, whichever is later. The loss estimate must be at least $10,000 of current market value to qualify.
Owners of eligible property may also apply for deferral of the next property tax installment on the regular secured roll or tax payments on the supplemental roll, without penalties or interest. The disaster must be the result of a Governor-proclaimed state of emergency. When a timely claim for deferral is filed, the next property tax installment payment is deferred without penalty or interest until the county assessor has reassessed the property and a corrected tax bill has been sent to the property owner.
Those who pay the BOE-administered taxes and fees listed below can go online to request relief from penalties and/or interest, and an extension of time to file their tax or fee returns. They may also call the BOE Customer Service Center toll-free at 1-800-400-7115 (TTY: 711), Monday through Friday from 8 a.m. to 5 p.m. (Pacific time), for assistance requesting relief.
| Sales and Use Taxes | Oil Spill Prevention and Administration Fee; Oil Spill Response Fee |
| Fire Prevention Fee | Lumber Products Assessment |
| Alcoholic Beverage Taxes | Childhood Lead Poisoning Prevention Fee |
| Cigarettes and Tobacco Products Taxes and Licensing | Integrated Waste Management Fee |
| Energy Resources Surcharge | Occupational Lead Poisoning Prevention Fee |
| Emergency Telephone Users Surcharge | Electronic Waste Recycling (eWaste) Fee |
| Natural Gas Surcharge | Marine Invasive Species Fee (Ballast Water Management Fee) |
| Water Rights Fee | California Tire Fee |
| Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Aircraft Jet Fuel) | Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee) |
| Underground Storage Tank Maintenance Fee | Timber Yield Tax* |
| Prepaid Mobile Telephony Services (MTS) Surcharge* |
*These programs are not available for Online Relief Requests at this time.
These videos in English and Spanish have more information on relief requests.