Was Your California Property Damaged Or Destroyed By Wildfires?

 
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This Insight provides general guidance on property tax questions arising from recent California wildfires or other calamities affecting property values. Our attorneys in San Francisco and other offices focus on temporary or permanent property tax reassessment, deferral of taxes, assessment of new construction and rebuilding in a different location.

Effect on assessed values and property taxes following wildfires or similar disasters

You are entitled to an immediate reduction of the assessed value of your property

If a fire or other sudden disaster destroys your real property or causes damage in excess of $10,000 dollars, you are entitled to an immediate reduction of your property tax liability beginning on the date of damage or destruction. To obtain the reduction, you must submit an application with your local assessor. The forms for the below-referenced counties are:

Sonoma County: Application for Reassessment of Property Damaged by Misfortune or Calamity (Form SCAO 023 6/16 AB) Napa County: Application for Reassessment of Damaged or Destroyed Property (Form 114-211A Gov (10/2017) Solano County: Application for Reassessment of Damaged or Destroyed Assessable Property in Excess of $10,000 Applications for reassessment are due 12 months from the date of damage or destruction. We recommend that you file an application as soon as possible so that a new bill can issue and payment can be made to maximize 2017 deductions for state and local property taxes.

Note: As of this writing, the pending tax reform legislation in Congress proposes limiting deductions for state and local property taxes to $10,000. We urge you to stay current on this issue as the legislation takes its final form.

If you require immediate assistance with filing the application, please do not hesitate to contact our offices immediately.

You should notify the assessor of your current mailing address to ensure receipt of tax correspondence

If your property was damaged and your ability to receive mail is compromised, you should designate a new postal address immediately and notify the application county of such change to ensure receipt of any assessment correspondence.

If you need assistance with a change of mail request, please inform us and we will prepare the request on your behalf.

If you need additional time to remit your property tax payment, you are allowed to file a request for deferral of payment of property taxes. Under the deferral statute, you are not required to...

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