California State Board of Equalization : 01/26/17 – Property and Other Tax Relief Available for Those Impacted by Storms, Flooding

Sacramento - If your property has been damaged by the recent storms and flooding, you may be eligible for property tax relief. 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 will be re-assessed to its pre-damaged value.

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 current market value to qualify.

Owners of eligible property may also apply for deferral of the next property tax installment on the regular secured roll or tax payments on the supplemental roll, without penalties or interest. The disaster must be the result of a Governor-proclaimed state of emergency. When a timely claim for deferral is filed, 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.

Those who pay the BOE-administered taxes and fees listed below can go to the Relief Request webpage to request relief from penalties and/or interest, and an extension of time to file their tax or fee returns. They may also call the BOE Customer Service Center toll-free at 1-800-400-7115 (TTY: 711), Monday through Friday from 8 a.m. to 5 p.m. (Pacific time), for assistance requesting relief.

• Sales and Use Taxes
• Fire Prevention Fee
• Alcoholic Beverage Taxes
• Cigarettes and Tobacco Products Taxes and Licensing
• Energy Resources Surcharge
• Emergency Telephone Users Surcharge
• Natural Gas Surcharge
• Water Rights Fee
• Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Aircraft Jet Fuel)
• Underground Storage Tank Maintenance Fee
• Prepaid Mobile Telephony Services (MTS) Surcharge*

• Oil Spill Prevention and Administration Fee; Oil Spill Response Fee
• Lumber Products Assessment
• Childhood Lead Poisoning Prevention Fee
• Integrated Waste Management Fee
• Occupational Lead Poisoning Prevention Fee
• Electronic Waste Recycling (eWaste) Fee
• Marine Invasive Species Fee (Ballast Water Management Fee)
• California Tire Fee
• Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee)
• Timber Yield Tax*

*These programs are not available for Online Relief Requests at this time.

These videos in English https://www.youtube.com/watch?v=yRlZlTARSP0 and Spanish https://www.youtube.com/watch?v=mY16QAt6leg have more information on relief requests.