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 can click here to submit an Application online if your home or business property, boat, or plane was damaged or destroyed by misfortune or calamity.
You may drop off the application at any of our available Office Locations.
You may obtain an application by downloading it from the Forms Tab on this page, calling the Assessor's Office at 619-531-6130, or by visiting any of our Office locations.
Please mail complete application to:
SAN DIEGO COUNTY ASSESSOR
1600 Pacific Highway, Suite
103
San Diego, CA 92101