If your property has been damaged by a calamity, you need to file a disaster relief claim with the county assessor. This will allow your current property taxes to be reduced for that portion of the property damaged or destroyed. This reduction will be from the first of the month in which the damage occurred, and will remain in effect until the property is rebuilt or repaired. Some county assessors have the authority to reduce a property's value for damage without a disaster relief claim. Please check with your county assessor's office to verify whether a claim is required.
In addition, if your property has been substantially damaged or destroyed in a Governor-proclaimed disaster and you have either filed a disaster relief claim with the county assessor to reduce your taxes or have been granted disaster relief by the assessor, you may file a claim to postpone the next installment of property taxes that occurs immediately after the disaster. If you file a "property tax deferral claim" with the county assessor before the next property tax installment payment date, that payment will be postponed without penalty or interest until the county assessor has reassessed the property and you receive a corrected tax bill.
To qualify for deferral, for property receiving a homeowners' exemption, "substantial disaster damage" means damage amounting to at least 10 percent of its fair market value or $10,000 whichever is less. For all other property, the damage must be at least 20 percent of value. However, tax deferral is not available where property taxes are paid through impound accounts.
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Property tax relief is available to owners of real property, business personal property, agricultural crops, boats, aircraft, and certain mobile homes. Unassessed items such as household furnishings are not eligible for relief.
Qualifying damage resulting from calamity would be due to fire, flood, earthquake, storm, vehicle or other means of disaster through no fault of the property owner(s).
To qualify for property tax relief, you must file an application with the countyassessor within 12 months from the date of damage or destruction. The lossestimate must be at least $10,000 of current market value to qualify.
Youmay obtain an application by calling the Assessor’s Office, by downloading itfrom our website, or by visiting any of the assessor office locations.
Afterthe application is processed by the Assessor’s Office, a Notice of SupplementalAssessment will be sent to you detailing the amount of any reduction. Therefund will be prorated from the date of destruction to the end of the fiscalyear.
Ourappraisers will determine the market value of the property before and after thedamage. The percentage of loss is then applied to the assessed value of theproperty and a refund or reduced bill is issued.
No.Property owners will retain their previous taxable value if the house isrebuilt in a like or similar manner. However, any new square footage or extras,such as additional bathrooms, will be added to the previous base year value attheir full market value.
If you disagree with the value established by the Assessor’sOffice, you must file an assessment appeal within six months from the date onthe Notice of Supplemental Assessment. An appeal can be filed with the Clerk ofthe Assessment Appeals Board.
Yes. Temporary absence from a dwelling for repairs made necessary by a natural disaster will not result in the loss of your homeowner's exemption as long as you have not established permanent housing elsewhere.