Property owners who have been impacted by the current wildfires in Los Angeles county may be eligible for various property tax disaster relief.

“Our hearts and prayers go out to all the residents and communities impacted by these devastating wildfires, and we thank all of the courageous firefighters and first responders who continue to battle the ongoing fires,” said State Board of Equalization Chairman Ted Gaines.

“As a resident of Los Angeles County, witnessing the devastation firsthand has been truly heartbreaking. As our communities begin the process of recovery and rebuilding, I want to emphasize that property tax disaster relief is available for those whose homes or businesses have been damaged or destroyed,” said BOE Member Antonio Vazquez.

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. The damaged or destroyed property will be eligible for a temporary 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 is constitutionally and statutorily responsible for the oversight of California’s property tax system, and the BOE’s Taxpayers’ Rights Advocate Office recently published a new publication, Information Guide for Disaster Relief for Damaged or Destroyed Property. It outlines 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.