Property tax relief as a result of storm damage

Nevada City, CA – With a state and local emergency proclamation in place because of recent storm damage, qualified property owners in Nevada County might be entitled to property tax relief.

Storm damage must be $10,000 or more for a property owner to be eligible for emergency property tax relief.

The Nevada County Board of Supervisors ratified a state of emergency proclamation on March  3, 2023 because of relentless storms that began February 24. According to the Nevada County Assessor, Rolf D. Kleinhans, his office is proactively identifying taxable real and business personal property that may have been damaged or destroyed by recent storms and whose owners may be entitled to property tax relief.

The emergency relief may be available for taxable property including residences, commercial buildings, boats, aircraft, and business personal property locally assessed. However, the tax relief is not applicable to business inventory or personal items such as household goods and furnishings. According to California law, (commencing with Revenue and Taxation code Section 170)  and Nevada County Ordinance Article 6, some property owners or persons responsible for property taxes may be entitled to relief if they are without fault and their loss equals or exceeds $10,000.  Applications must be turned in within 12 months of the property damage.

The types of disaster-related property tax relief may include:

• Reduction in assessment for percentage loss in value to qualifying properties due to damage or destruction to land, improvements, and taxable personal property.
• Reduction in assessment for percentage loss in value as a result of restricted access caused by the misfortune or calamity.
• Transfer of base-year value to a comparable property.
• New construction of real property that is reconstructed in a timely manner after a disaster and that is substantially equivalent to the full value prior to the disaster may be excluded from reassessment.

Information regarding these provisions and the application form for disaster relief is available online or may be obtained by writing the Office of the Assessor, County of Nevada, 950 Maidu Ave., PO Box 599002, Nevada City CA 95959, or by telephone at 530-265-1232 between the hours of  8:00 am and 5:00 pm, or emailing assessor@nevadacountyca.gov.