January 26, 2017
Property and Other Tax Relief Available for Those Impacted by Storms, Flooding
Sacramento – If your property has been damaged by the recent storms and flooding, you may be eligible for property tax relief. In many cases, the damaged property can be reappraised in its current condition, with some taxes refunded to the property owner. Once rebuilt, the property will be re-assessed to its pre-damaged value.
To qualify for property tax relief, you must file a claim with your county assessor's office within the time specified in your county ordinance, or 12 months from the date of damage or destruction, whichever is later. The loss estimate must be at least $10,000 of current market value to qualify.
Owners of eligible property may also apply for deferral of the next property tax installment on the regular secured roll or tax payments on the supplemental roll, without penalties or interest. The disaster must be the result of a Governor-proclaimed state of emergency. When a timely claim for deferral is filed, the next property tax installment payment is deferred without penalty or interest until the county assessor has reassessed the property and a corrected tax bill has been sent to the property owner.
Those who pay the BOE-administered taxes and fees listed below can go to the Relief Request webpage to request relief from penalties and/or interest, and an extension of time to file their tax or fee returns. They may also call the BOE Customer Service Center toll-free at 1-800-400-7115 (TTY: 711), Monday through Friday from 8 a.m. to 5 p.m. (Pacific time), for assistance requesting relief.
- Sales and Use Taxes
- Fire Prevention Fee
- Alcoholic Beverage Taxes
- Cigarettes and Tobacco Products Taxes and Licensing
- Energy Resources Surcharge
- Emergency Telephone Users Surcharge
- Natural Gas Surcharge
- Water Rights Fee
- Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Aircraft Jet Fuel)
- Underground Storage Tank Maintenance Fee
- Prepaid Mobile Telephony Services (MTS) Surcharge*
- Oil Spill Prevention and Administration Fee; Oil Spill Response Fee
- Lumber Products Assessment
- Childhood Lead Poisoning Prevention Fee
- Integrated Waste Management Fee
- Occupational Lead Poisoning Prevention Fee
- Electronic Waste Recycling (eWaste) Fee
- Marine Invasive Species Fee (Ballast Water Management Fee)
- California Tire Fee
- Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee)
- Timber Yield Tax*
*These programs are not available for Online Relief Requests at this time.
The five-member California State Board of Equalization (BOE) is a publicly elected tax board. The BOE collects $60.5 billion annually in taxes and fees supporting state and local government services. It hears business tax appeals, acts as the appellate body for franchise and personal income tax appeals, and serves a significant role in the assessment and administration of property taxes. For more information on other taxes and fees, visit the California Tax Service Center.
Note: This news release may discuss complex tax laws and concepts. It may not address every situation, and is not considered written advice under Revenue and Taxation Code section 6596. Changes in law or regulations may have occurred since the time this news release was written. If there is a conflict between the text of this news release and the law, decisions will be based upon the law and not this news release. For specific help, please contact the BOE at 1-800-400-7115.