Sacramento, CA…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 reassessed 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 online 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
Oil Spill Prevention and Administration Fee; Oil Spill Response Fee
Fire Prevention Fee
Lumber Products Assessment
Alcoholic Beverage Taxes
Childhood Lead Poisoning Prevention Fee
Cigarettes and Tobacco Products Taxes and Licensing
Integrated Waste Management Fee
Energy Resources Surcharge
Occupational Lead Poisoning Prevention Fee
Emergency Telephone Users Surcharge
Electronic Waste Recycling (eWaste) Fee
Natural Gas Surcharge
Marine Invasive Species Fee (Ballast Water Management Fee)
Water Rights Fee
California Tire Fee
Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Aircraft Jet Fuel)
Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee)
Underground Storage Tank Maintenance Fee
Timber Yield Tax*
Prepaid Mobile Telephony Services (MTS) Surcharge*

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

These videos in English and Spanish have more information on relief requests.

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The five-member California State Board of Equalization (BOE) is a publicly elected tax board that hears business tax appeals, acts as the appellate body for franchise and personal income tax appeals, and serves a significant role in the assessment and administration of property taxes. The BOE collects $60.5 billion annually in taxes and fees, supporting state and local government services. For more information on other taxes and fees in California, visit the California Tax Service Center.

Note: This news release may discuss complex tax laws and concepts. It may not address every situation, and is not considered written advice under Revenue and Taxation Code section 55045. Changes in law or regulations may have occurred since the time this news release was written. If there is a conflict between the text of this news release and the law, decisions will be based upon the law and not this news release. For specific help, please contact the BOE at 1-800-400-7115.