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 counties where a state of emergency exists, and who have lost records because of a disaster, 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 a disaster may 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 where a state of emergency exists and who, as a result of a disaster, 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. 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 online 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 http://www.boe.ca.gov/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. 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:

State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0001

My business property and my home were damaged a disaster. Can I get a property tax reduction?

If your taxable property in the counties where a state of emergency exists is damaged or destroyed in a disaster, 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, 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. 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.

For more information please visit the following websites:

Where can I go if I would like to talk with a BOE representative about my fire related difficulties?

You should contact a representative at your local field office.

Local Disaster Assistance Centers in Southern California:

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. Local assistance centers are generally posted on the Governor’s Office of Emergency Services homepage.

Volunteer Opportunities

American Red Cross
Call 800-750-2858 (TDD 800-735-2929) to make a donation. Operational from 8am to 10pm daily.
California Volunteers

Useful BOE Forms:

The BOE has several forms that may be of assistance and 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
Penalty and Interest Relief for Disaster Victims: BOE 27, Penalty and Interest Relief for Disaster Victims

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 or the State Controller's Property Tax Postponement program.