Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
California Constitutional Provisions
ARTICLE XIII Revenue and Taxation
Sec. 15. Taxable property physically damaged by disaster. The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates.
Construction.—Property Tax Rule 139, which provided relief to property owners by defining damage to property, to qualify for disaster relief under Section 170 to include damage resulting from the restricted assess to that property, is invalid. The rule is inconsistent with the plain language of both Article XIII, Section 15 and subdivision (a)(2) of Section 170, as both of these provisions require that property be physically damaged to qualify for relief. Slocum v. State Board of Equalization, 134 Cal.App.4th 969.