Reassessment of Property Damaged by Misfortune or Calamity
Section 170 of the Revenue and Taxation
Code of the State of California allows the Assessor’s Office to
temporarily reduce the assessed value of a property that was damaged
or destroyed by misfortune or calamity and through no fault of the
property owner.
The damage must exceed $10,000 and an application must be filed within 12 months from the date the damage occurred.
You may drop off the application to any of our available Office Locations.
You may obtain an application by calling the Assessor's Office at (858) 505-6262, by downloading the application form from the Forms Tab on this page, by visiting any of our Office locations or by writing us.
Please mail complete application to:
JORDAN Z. MARKS
ASSESSOR/RECORDER/COUNTY CLERK
1600 Pacific Highway, Suite 103
San Diego, CA 92101