Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Property Tax Relief by Calamity

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.

Apply in Person:

You may drop off the application to any of our available Office Locations.

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:

JORDAN Z. MARKS
 ASSESSOR/RECORDER/COUNTY CLERK
1600 Pacific Highway, Suite 103
San Diego, CA 92101

The current property taxes will be reduced for that portion of the property damaged or destroyed. This reduction will be from the date of the damage, and will remain in effect until the property is rebuilt or repaired.​

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