No. Property owners will retain their previous taxable value if the house is rebuilt in a like or similar manner, regardless of the actual cost of construction. However, any new square footage or extras, such as additional baths, will be added to the base-year value at its full market value. ​

To qualify, the damage must be in excess of $10,000 in value, and a claim should be filed with the Assessor’s Office within 12 months from the date the damage occurred.​

Yes. You qualify for this property tax relief if your mobilehome was assessed for property taxes and is not on State license fees.​

No. Household furnishings are not assessed for property taxes and, therefore, do not qualify for property tax relief.​

Yes. Tax relief is available for all taxable property, including boats, aircraft, and business personal property.​

Yes. Tax relief is available if the damage to your grove exceeds $10,000. The fruit, however, is not assessed for property tax purposes and, therefore, is not available for property tax relief.​

Although the Assessor’s Office values the trees and irrigation system for property tax purposes, the actual fruit is not assessed. Therefore, there can be no reduction in property taxes.​

No. Although any construction defect will adversely affect the value of the property, it does not qualify for relief under this program. A court decision has determined that since the damage occurred over time and not as a sudden event, an exact date cannot be established. Therefore, there can be no reduction under this provision.​

The appraiser determines the market value of the house before and after the damage. The percentage of the loss is then applied to the assessed value of the house and a refund is issued. The land value will remain unchanged.​

After the application is processed by the Assessor’s Office, a notice of proposed new assessment will be sent to the taxpayer. After the owner returns this notice to our office, a separate supplemental refund will be made based on the amount of reduction. The refund will be prorated from the date of destruction to the end of the fiscal year. You must still pay your regular tax bill.​

If you disagree with the value established by the Assessor’s Office, you must file an appeal within six months from the date on the notification of proposed values. A hearing will be scheduled by the Assessment Appeals Board.

To qualify for this property tax relief, you must file a claim form with the Assessor’s Office.​

You may obtain an application by calling the Assessor’s Office at (858) 505-6262, by downloading the application from our website, by visiting any of our Office locations, or by writing to us at:

County Assessor/Recorder/Clerk
1600 Pacific Highway, Room 103
San Diego, CA 92101