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If my property was severely damaged / destroyed by a calamity but no declaration of disaster was issued by the governor, would I still be able to transfer my old base year value?

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If my property was severely damaged / destroyed by a calamity but no declaration of disaster was issued by the governor, would I still be able to transfer my old base year value?

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No. A disaster declaration must have been issued by the Governor for the event that caused the damage.

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