Revenue and Taxation Code section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the county assessor will reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.
To qualify for property tax relief, you may file a claim with the Butte County Assessor within 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 the property for this relief. The property will be reassessed according to its damaged state and property taxes will be adjusted accordingly.
This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain mobile homes - it is not available to property that is not assessable, such as state licensed mobile homes or household furnishings.
Additionally, pursuant to Section 194.1 of the Revenue and Taxation Code, certain owners who file for calamity relief may also be eligible to apply to defer payment of the current installment of regular secured property taxes due. Please note that this section does not apply to property taxes paid through impound accounts.
Owners of properties who suffered qualifying damage in a Fire may contact the Butte County Assessor's office at 530.552.3800 for more information.
Additional information on Disaster Relief for property taxes on damaged or destroyed property is also available by visiting Board of Equalization Disaster Relief Information