What are the filing procedures for disaster relief?
Since the form (and its title) differs from county to county, you must contact your county assessor for an application for reassessment for property damaged or destroyed by misfortune or calamity. In some cases, the form may be downloaded from the county’s website. You may access your county’s website or locate their telephone number at www.boe.ca.gov/proptaxes/assessors.htm click the county in which your property is located to access the county website. To qualify for property tax relief under section 170, you must file a calamity claim form with your county assessor’s office within 12 months from the date the property was damaged or destroyed.