Property Tax Relief by Calamity

by Paul Montano

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 at any of our available Office Locations.

Apply by Mail:

You may obtain an application by downloading it from the Forms Tab on this page, calling the Assessor's Office at 619-531-6130, or by visiting any of our Office locations.

Please mail complete application to:

SAN DIEGO COUNTY ASSESSOR
1600 Pacific Highway, Suite 103
San Diego, CA 92101