Mariposa County French Fire on July 4, 2024 - Photo taken looking towards the Mariposa Masonic Lodge. Credit: Sierra Sun Times
August 19, 2024 - Sacramento – The California State Board of Equalization (BOE), which is constitutionally and statutorily responsible for the oversight of California’s property tax system, reminds all Californians affected by this year’s wildfires that they may be eligible for property tax relief.
“As devastating wildfires continue to impact the lives of Californians, destroy homes, outbuildings, and property this year, we need fire survivors to know of the property tax relief available to alleviate some of their pain and help rebuild their lives,” said BOE Chair Sally J. Lieber.
Affected properties in Governor-proclaimed disaster areas or properties that have experienced a misfortune or calamity may qualify for property tax relief so long as the loss estimate is at least $10,000 of the current market value of the property. In many cases, the damaged property will be eligible for a reduction in property taxes, with some taxes refunded to the property owner if already paid. Once rebuilt, the property’s pre-damaged value will be restored. To qualify for property tax relief, property owners must file a claim with their County Assessor’s Office within 12 months from the date of damage or destruction or the time specified in their county’s ordinance, whichever is later. Eligible property owners may also apply for a deferral of their next property tax installment without penalties or interest.
The BOE’s Taxpayers’ Rights Advocate Office recently published a new publication, Information Guide for Disaster Relief for Damaged or Destroyed Property, outlining the various types of property tax relief—from the date the property was damaged or destroyed and then later, once the property is rebuilt or if a different property is purchased. The BOE’s Disaster Relief webpage also has more information, additional resources, and answers to frequently asked questions (FAQs).
Affected property owners are strongly encouraged to contact their County Assessor’s Office to begin their claim for property tax relief or to contact the BOE with any questions.
The California State Board of Equalization (BOE) is the only elected tax board in the country, and it is comprised of four Equalization District Members and the State Controller. Since 1879, the BOE’s constitutional and statutory duties include the oversight of the 58 County Assessors to ensure assessment practices are uniform and consistent statewide. In addition, the BOE directly assesses the property of regulated railroads and certain public utilities, collects the Private Railroad Car Tax, and is responsible for the Alcoholic Beverage Tax and Tax on Insurers. BOE’s critical role in property tax administration by promoting fair and equitable assessments protects the tax dollars that schools, local communities, and the State of California depend on every day.
Source: CA. BOE
