Disaster Relief - Frequently Asked Questions (FAQ)
My business has burned, along with all of my records. Can BOE help me recreate them?
All taxpayers, fee payers, and business owners who live in or own businesses in Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara and Ventura counties and who have lost records because of the wildfires will be eligible to receive free replacement copies of tax records. Business owners and fee payers needing to obtain copies of BOE tax records will be able to receive replacements free of charge.
To obtain copies of critically needed tax records on file with the BOE, including prior tax returns, copies of audits, and permit application forms, please call us toll free at 800-400-7115.
You may also obtain copies of critical tax records on file with the BOE by calling our Taxpayer Records Request Center at 916-322-4365.
Taxes are due at the end of this month. I’ve been evacuated and can’t get to my information to file timely. Can I get an extension?
All taxpayers, fee payers, and business owners who can't meet filing deadlines because of the wildfires will be eligible to receive a one-month extension on filing their tax returns. This relief is available to any taxpayer or fee payer who works or resides in the counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura and who, as a result of the recent wildfires, cannot meet tax filing and payment deadlines.
The BOE may also extend the deadline for filings that were delayed by disruption of the normal activities of the United States Postal Service or private mail and freight companies. In addition, business owners can apply for relief of penalties and interest for late payments if they are caused by the fire.
You may obtain copies of tax return forms from the BOE website at www.boe.ca.gov under “Forms and Publications.” Returns for all tax programs may also be obtained by calling the BOE Tax Information Center at 800-400-7115 or your local BOE office.
How do I ask for an extension?
To request a filing extension, please submit, no later than one month following the due date of your return or prepayment form and payment, the following:
- Your completed, signed, and dated return or for a non-EFT account, your prepayment form.
- Complete a copy of form BOE-468, Request for Extension which may be downloaded by visiting our website at www.boe.ca.gov/pdf/boe468.pdf or by calling the BOE toll free number 800-400-7115.
- Be sure to explain why you were not able to file your return or pay the tax on time, and to fully complete, sign, and date the form.
- If you don’t have access to the form, a letter, signed under penalty of perjury, will be accepted as a request for extension. Be sure to explain that you were not able to file your return or pay the tax on time due to the wildfires.
- Please be aware that the tax remains due, plus applicable interest. (Interest will apply to your delayed payment, as explained in the instructions at /pdf/boe468.pdf. Please use the formula shown on the return form to calculate the interest due. For prepayment accounts, interest will be due if an extension is granted.)
Note: Relief from penalty and interest may be available to you if you cannot file your tax return on time due to a disaster. Complete form BOE-27, Penalty and Interest Relief for Disaster Victims, which can be downloaded from our website at: /pdf/boe27.pdf. Send the completed form when you file your tax return.
- If you are sending your request for an extension before the due date of your return or prepayment, you should mail it to:
P.O. Box 942879
Sacramento, CA 94279-0001
Where can I go if I would like to talk with a BOE representative about my fire related difficulties?
The following BOE sales tax field office locations and phone numbers are in Southern California:
Chula Vista |
590 3rd Avenue, Suite 202, Chula Vista, CA 91910 |
619-409-7440 |
Culver City |
5901 Green Valley Circle, Suite 200, 90230-6948 |
310-342-1000 |
Laguna Hills |
23141 Moulton Parkway, Suite 100, 92653-1242 |
949-461-5711 |
Norwalk |
12440 E. Imperial Highway, Suite 200, 90650-8397 |
562-466-1694 |
Rancho Mirage |
35-900 Bob Hope Drive, Suite 280, 92270-1768 |
760-770-4828 |
Riverside |
3737 Main Street, Suite 1000, 92501-3395 |
951-680-6400 |
San Diego |
1350 Front Street, Rm. 5047, 92101-3698 |
619-525-4526 |
San Marcos |
334 Via Vera Cruz, Suite 107, 92078-2637 |
760-510-5850 |
Santa Ana |
28 Civic Center Plaza, Rm. 239, 92701-4011 |
714-558-4059 |
Van Nuys |
15350 Sherman Way, Suite 250, 91406-4203 |
818-904-2300 |
Ventura |
4820 McGrath Street, Suite 260, 93003-7778 |
805-677-2700 |
West Covina |
1521 West Cameron Ave., Suite 300, 91790-2738 |
626-480-7200 |
For more information on BOE field office locations, contact the BOE at 800-400-7115 or you can find other local BOE office addresses and phone numbers online at: /info/phone.htm
Local Disaster Assistance Centers in Southern California:
The local assistance centers serve as efficient one-stop sources for disaster relief services including information on how to replace records lost in the fires, file insurance claims and apply for assistance and housing. Many state and local agencies, including County Assessors, are represented at the centers. Additional local assistance centers are posted on the Governor’s Office of Emergency Services homepage at www.oes.ca.gov. Below are the locations of the local assistance centers that are open as of 10/26/07:
| Activities Center George A. Caravalho Santa Clarita Sports Complex 20880 Centre Pointe Parkway Santa Clarita, CA 91350 |
Rancho Bernardo-Glassman Recreation Center 18448 W. Bernardo Drive San Diego, CA 92127 |
| Fallbrook Community Center 341 Heald Lane Fallbrook, CA 92028 |
Ramona Community School 1710 Montecito Road Ramona, CA 92065 |
| Orange Show Fairgrounds Dome Building 689 South "E" Street San Bernardino, CA 92408 |
Rancho San Diego-Cuyamaca College 900 Rancho San Diego Parkway El Cajon, CA 92109 |
Volunteer Opportunities
American Red Cross: to make a donation: 800-750-2858 (TDD 800-735-2929) - operational 8am to 10pm daily or go to: http://www.redcross.org/
California Volunteers: http://www.californiavolunteers.org/
Property Tax - Frequently Asked Questions: /proptaxes/faqs/faqspropindex.htm
My business property and my home were damaged in the fire. Can I get a property tax reduction?
If your taxable property in the counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura is damaged or destroyed by the wildfires, you may be eligible for property tax relief. Applications for reduced assessment are available from and must be filed with the county assessor. Unlike sales and fuel taxes - which are collected by the state - property tax is collected at the county level. Answers to property tax questions and forms for relief are available from county assessors’ offices.
If the problem is temporary, some counties may also allow you to pay using your credit card; check with your local county tax collector's office.
Please note that even if your county’s website does not mention deferral for taxpayers affected by the Southern California fires, you can still apply to defer the next installment of property taxes if you file a claim for Property Tax Reduction - section 170 disaster relief.
For example, if your property has suffered damage of $10,000 or more as a result of the recent fires in Los Angeles County, you are eligible for a reduction in your property taxes. If a reduction is made, your property will be reappraised and you will receive a corrected tax bill or refund. The adjustment and proration of taxes will be based upon the reduction in value from the date of damage to the end of the fiscal year, June 30, 2008. Go to the link for the Los Angeles County Assessor’s Office listed below and download the Application for Reassessment of Property Damaged or Destroyed by Misfortune or Calamity. The application must be filed within 12 months of the occurrence of the damage.
Please contact your county assessor's office listed below by county, website, and phone number:
| Los Angeles: http://assessor.lacounty.gov/extranet/default.aspx | 213-974-3211 |
| Orange: http://www.oc.ca.gov/assessor/ | 714-834-2727 |
| Santa Barbara: http://sbcassessor.com/assessor.aspx | 805-568-2550 |
| Riverside: http://riverside.asrclkrec.com/ | 951-955-6200 |
| San Bernardino: http://www.co.san-bernardino.ca.us/assessor/ | 909-387-8307 |
| San Diego: http://arcc.co.san-diego.ca.us/arcc/default.aspx | 858-505-6262 |
| Ventura: http://assessor.countyofventura.org/ | 805-654-2181 |
A complete listing of assessors is available online at: /proptaxes/assessors.htm
Links to BOE forms that might be helpful to you:
The BOE has several forms that may be of assistanceand can be downloaded by visiting our website at www.boe.ca.gov or obtained by calling our toll free number 800-400-7115.
- Request for Extension of Time in which to File a Tax Return: BOE 468, Request for Extension: /pdf/boe468.pdf
- Penalty and Interest Relief for Disaster Victims: BOE 27, Penalty and Interest Relief for Disaster Victims: /pdf/boe27.pdf
Phone: 800-852-5711
Web site: www.ftb.ca.gov
Fax: 916-843-2060
Mail: Franchise Tax Board, P.O. Box 1565, Rancho Cordova, CA 95741
If you are a senior citizen, blind, or disabled, and are having difficulty paying your property taxes and meet certain qualifications, you may also be eligible to receive assistance through the Franchise Tax Board's Homeowner Assistance program at www.ftb.ca.gov/individuals/hra/index.html or the State Controller's Property Tax Postponement program at www.sco.ca.gov/col/taxinfo.
For More Information: Please call our BOE Information Center at 800-400-7115
(TDD/TTY: 800-735-2929) or visit: www.boe.ca.gov.

