Winter has finally arrived across the county, bringing significant snowfall, low snow levels and freezing temperatures that have likely impacted homes, businesses, and agricultural properties. In the wake of this last powerful winter storm, Assessor Rolf Kleinhans wants to remind property owners that if their property has been affected, temporary tax relief may be available.
When a property sustains damage or is destroyed due to a calamity – such as fire, storm or similar sudden event – its assessed value may be temporarily reduced in accordance with Revenue and Taxation Code Section 170.
“We understand how devastating these events can be for property owners,” said Kleinhans. “Our goal is to provide timely relief and help residents recover by ensuring their property assessments reflect the damage they’ve sustained.”
You may qualify if:
- The damage occurred during a single disaster event (example: snowstorm, fire, etc.).
- The damage to the real property exceeds $10,000.
- A claim is filed with the Assessor’s Office within one year of the incident.
How it works:
- After a claim is filed, the Assessor’s Office may issue a temporary reduced assessed value that reflects the damaged condition of the property.
- When property is reconstructed in a substantially similar manner, it will retain its original base year value for tax assessment purposes under Proposition 13.
- The tax reduction is based on the percentage of damage in relation to the property’s total assessed value.
- If you believe the market value of your property has been negatively affected due to a recent calamity, you may use this link to download the Application for Misfortune or Calamity.
- Claims are typically processed within 30-90 days after receiving all necessary documentation. Once the analysis is complete, the Assessor’s Office will notify property owners of their decision.
Important reminders:
- Property tax bills for damaged properties will continue to be mailed to the current address on file, unless the property owner submits to the Assessor’s Office a Request for Change of Mailing Address.
- Both installments of the property’s current annual secured tax bill will still be due. Adjustments to the tax bill will most often be completed with a supplemental assessment.
Additional questions?
Visit the Nevada County Assessor’s Office at https://www.nevadacountyca.gov/163/Assessor, email us at assessor@nevadacountyca.gov, call 530-265-1232 or stop by our office at 950 Maidu Avenue in Nevada City.