With many homes, businesses, or property destroyed or damaged in the wildfires, property owners should contact their County Assessor’s Office to discuss possible property tax relief options. In many cases, the damaged property can be reappraised in its current condition, with some taxes refunded to the property owner. Once rebuilt, the property’s pre-damaged value will be restored.

To qualify for property tax relief, you must file a claim with your County Assessor’s Office within the time specified in your county ordinance, or 12 months from the date of damage or destruction, whichever is later. The loss estimate must be at least $10,000 of the current market value to qualify and the disaster must be the result of a Governor-proclaimed state of emergency.

Property owners may also apply for a property tax deferral without penalties or interest. If property owners file a timely claim, the next property tax installment payment is deferred without penalty or interest until the county assessor has reassessed the property and a corrected tax bill has been sent to the property owner. For further information on property tax disaster relief, please see our Disaster Relief web page with helpful information including Frequently Asked Questions (FAQs).