Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
360.0000 DISASTER RELIEF
360.0050 Taxpayer Options. Revenue and Taxation Code sections 51 and 170 provide property owners alternative means for obtaining disaster relief. The sections are not mutually exclusive. If, for some reason, a property is not eligible for assessment relief under section 170, it may nonetheless qualify for assessment reduction under section 51 on the basis that its current market value is less than its factored base year value. C 11/14/1996.