Disaster Relief

State law provides that if a misfortune or calamity such as a fire or earthquake damages or destroys your property, you may be eligible for property tax relief through a reassessment.

The San Bernardino County Assessor’s office will reassess damaged property according to its damaged state and property taxes will be adjusted accordingly.

To qualify for property tax relief, property owners must file a claim with the county assessor within 12 months from the date of damage or destruction. The loss estimate must be at least $10,000 of current market value to qualify the property for this relief.

This property tax relief is available to San Bernardino County 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. In addition, when damaged property is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.

Download the Damaged Property Reassessment Application form

For more information, please call the Assessor’s district office nearest the property.

Additional information regarding Disaster Relief reassessment is available on the Board of Equalization’s website.

FAQs

Disaster Relief

According to case law, a misfortune or calamity is defined as an unforeseen event or, at the very least, an occurrence that is out of the ordinary.

A major misfortune or calamity might include a Governor’s proclamation for events like an earthquake, flood, mud slide or wildfire. A smaller scale misfortune or calamity could be a single house fire.

  • Poor Craftsmanship that leads to damage, such as to a single family residence, pool, spa, concrete and septic system, is not considered an “event out of the ordinary”. Sub-par construction does not qualify as a misfortune or calamity.
  • Wear and tear, deferred maintenance, damaged inflicted over time by a tenant.

Both personal and real property are eligible for relief. This includes land, improvements such as structures fixtures or planted fruit, nut, or ornamental trees/vines.

Relief will continue until the property is fully repaired, restored or reconstructed.

Form Name: Source:
Intercounty Claim for Base Year Value- Governor Declared Disaster BOE 65-PT
Intracounty Claim for Base Year Value- Governor Declared Disaster BOE 65-P
Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire BOE-19-V