Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Watch this video to find out about property tax savings and other services available!

Application for Reassessment and Property Tax Installment Deferral for Property Damaged or Destroyed by Misfortune or Calamity

If you qualify for reassessment according to the provisions of Section 170, please complete the Application for Reassessment section and submit to the San Diego County Assessor. Your property may be reappraised, and you may receive a corrected tax bill or refund. The adjustment and proration of taxes will be based upon the reduction in value from the date of the damage to the end of the fiscal year. If you also qualify for tax deferral according to the provisions of Section 194, please complete the Property Tax Installment Deferral section and submit to the San Diego County Assessor.

Should a refund be issued because of the reassessment of the damaged property, you still must pay the annual property tax bill. If the misfortune or calamity damage and restoration occur in the same tax year, you will receive a refund as of the date of damage but will also be issued a supplemental tax bill as of the date of restoration.

Section 170 (Disaster Relief) of the Revenue and Taxation Code requires the following:

  1. The applicant must be the person who owned, possessed, or had control of the damaged or destroyed property as of January 1. You may also apply if you acquired the property after January 1 and are liable for the property taxes for the following tax year (July 1 through June 30).
  2. The damage must be a direct result of misfortune or calamity through no fault of the applicant.
  3. The property must have sustained damage of $10,000.
  4. In the case of possessory interest in federal or state government owned land, the damage may include suspension or restriction of the permit or right to enter upon the land resulting from misfortune or calamity.
  5. The application for assessment must be filed no more than 12 months after the occurrence of the damage.
  6. The application must be executed under penalty of perjury, or if executed outside the State of California, verified by affidavit.

Section 194 (Disaster Relief: Tax Deferral) of the Revenue and Taxation Code requires the following:

  1. The Tax Deferral Application must be filed in conjunction with the Application for Reassessment.
  2. The Tax Deferral Application must be filed on or before the next property tax installment payment date (Apr 10 or Dec 10).
  3. Applicant must pay property tax directly and not through an impound account.
  4. Property Tax payment is deferred until one of the following events occurs:
    • Assessor has reassessed the property and a corrected tax bill has been sent.
    • Assessor has determined the property is not eligible to be reassessed and has notified the owner.
  5. The property must have sustained damage of:
    • For properties eligible for Homeowners’ Exemption – 10% fair market value or $10,000.
    • For other properties - 20% fair market value.
    • In an area or region proclaimed by the Governor to be in a state of disaster, damage may include the loss in value of the property resulting from restricted access to the property caused by the major misfortune or calamity.

If you need any further assistance on this page, please contact a Disaster Relief Specialist at (619) 531-6130 or ARCCDR@sdcounty.ca.gov.

APPLICATION FOR REASSESSMENT

IMPORTANT - Applications will not be accepted more than 12 months after the date of damage.

In accordance with Section 170 of the Revenue and Taxation Code of the State of California, I hereby apply for reassessment of the following property which was damaged or destroyed through no fault of my own.  The damage was at least $10,000.

Please complete the following information and click SUBMIT at the end of the form to send the Assessor your application.

2. Type of Damaged Property *

Select one of the options above to report the type of property that was damaged

3. Tax Bill Information *

Select one of the options above. Unsecured Tax Bills are related to Boats, Aircraft, or Business Personal Property

PROPERTY TAX INSTALLMENT DEFERRAL APPLICATION

IMPORTANT -  To qualify for property tax relief, this application must be received by the Assessor no later than 5:00 P.M. on or before the delinquency date of the property tax bill installment due following the calamity (Dec 10 or Apr 10).

I am an owner of eligible property in San Diego County which suffered substantial damage as a result of a calamity or disaster not of my own fault. I pay my property taxes directly and not through an impound account.

NOTICE: I understand that if, following review pursuant to application for assessment of property damage by misfortune of calamity, the Assessor determines that an owner who applied and was granted a deferral of property taxes did not file the claim in good faith, the owner shall be assessed a delinquency penalty for the nonpayment of the deferred taxes. Also, I have read and understand the above information concerning eligibility for requesting deferral of my property tax payment. I believe that I meet the above requirements and hereby apply for a deferral of my property tax payment. I understand that taxes deferred pursuant to this application are due no later than 30 days after I received a corrected tax bill for my damaged property.

IMPORTANT