Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
200.0000 BASE YEAR VALUE TRANSFER
(c) BASE YEAR VALUE TRANSFER – DISASTER RELIEF
200.0402 Availability. The provisions of Revenue and Taxation Code section 69 are designed to provide disaster relief by permitting the transfer of base year value when property is damaged or destroyed in an area declared by the Governor to be in a state of disaster. Damage to or destruction of individual property may well constitute a disaster to its owner; however, such loss is not eligible for section 69 relief if the damage is not the result of a disaster declared by the Governor. C 9/21/1989.