Assessor-Recorder Calamity/Fire Page
Revenue and Taxation Code section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the county assessor will reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.
To qualify for property tax relief, you must file a claim with the county assessor 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 current market value to qualify the property for this relief. The property will be reassessed according to its damaged state and property taxes will be adjusted accordingly.
This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain manufactured homes – it is not available to property that is not assessable, such as state licensed manufactured homes or household furnishings.
Contact Information
Assessor
1450 Court St, Ste 208A
Redding, CA 96001-1667
Phone: (530) 225-3600
Fax: (530) 225-5673
Toll Free: 1(800) 479-8009
Recorder
1450 Court St, Ste 208
Redding, CA 96001-1670
Phone: (530) 225-5671
Vital Records: (530) 225-5678
Fax: (530) 225-5152
Toll Free: 1(800) 479-8009
