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
The damage must exceed $10,000 and an application must be filed within 12 months from the date the damage occurred.
Apply by Mail:
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:
Ernest J. Dronenburg, Jr.
1600 Pacific Highway, Suite 103
San Diego, CA 92101
Apply in Person:
You are welcome to drop off the application to any of our Branch Offices
Appointments are encouraged for this service, but not
Schedule up to 1 week in advance.