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.

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.)

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:

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:

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

Income tax relief may also be available. You can get information from the Franchise Tax Board at:
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.

Chula Vista	590 3rd Avenue, Suite 202, Chula Vista, CA 91910	619-409-7440 Fax 619-409-7444
Culver City	5901 Green Valley Circle, Suite 200, 90230-6948 (PO Box 3652, 90231-3652)	310-342-1000 Fax: 310-342-1061
Laguna Hills	23141 Moulton Parkway, Suite 100, 92653-1242	949-461-5711 Fax: 949-461-5771
Norwalk	12440 E. Imperial Highway, Suite 200, 90650-8397 (PO Box 409, 90651-0409)	562-466-1694 Fax: 562-466-1598
Rancho Mirage	35-900 Bob Hope Drive, Suite 280, 92270-1768	760-770-4828 Fax: 760-770-6876
Riverside	3737 Main Street, Suite 1000, 92501-3395	951-680-6400 Fax: 951 680-6426
San Diego	1350 Front Street, Rm. 5047, 92101-3698	619-525-4526 Fax: 619-525-454
San Marcos	334 Via Vera Cruz, Suite 107, 92078-2637	760-510-5850 Fax: 760-510-5876
Santa Ana	28 Civic Center Plaza, Rm. 239, 92701-4011	714-558-4059 Fax: 714-558-4904
Van Nuys	15350 Sherman Way, Suite 250, 91406-4203 (PO Box 7735, 91409-7735)	818-904-2300 Fax: 818-901-5252
Ventura	4820 McGrath Street, Suite 260, 93003-7778	805-677-2700 Fax: 805-677-2764
West Covina	1521 West Cameron Ave., Suite 300, 91790-2738 (PO Box 1500, 91793-1500)	626-480-7200 Fax: 626-480-7260

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