Property Tax Relief Page 4
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4APPLICATION #___________________
FILL-IN FORM
GREGORY J. SMITH
SAN DIEGO COUNTY ASSESSOR
1600 PACIFIC HIGHWAY, ROOM 103
SAN DIEGO, CALIFORNIA 92101-2480
TELEPHONE: (858) 505-6262
APPLICATION FOR REASSESSMENT OF PROPERTY DAMAGED BY MISFORTUNE OR CALAMITY
California law (Revenue & Taxation Code Section 170) provides property tax relief for taxpayers whose property was damaged or
destroyed as a result of a misfortune or calamity. This property tax relief is available to owners of real property, business equipment
and fixtures, and to owners of boats and aircraft. Damage to personal property such as furniture or to growing crops is not eligible
since it is not assessed for property tax purposes. This program requires reassessment of the property to reflect its damaged condition,
and the subsequent reduction or partial refund of the current year's taxes. After the property is fully repaired, owners will retain their
previous taxable value if the property is rebuilt in a like or similar manner.
Property suffering a gradual deterioration over a long
period of time does not qualify. Eligibility requirements for this program are shown below:
1. The damage must be equal to or greater than $10,000 (Market Value).
2. Caused by a sudden misfortune or calamity and not the fault of the property owner.
3. The application must be submitted to the Assessor's Office within 12 months from the date the damage occurred.
NAME(S) ON TITLE EXACTLY AS THEY APPEAR ON DEED OR ATTACH A COPY OF THE DEED
MAILING ADDRESS (STREET NUMBER, STREET NAME, CITY, ZIP)
PROPERTY ADDRESS (STREET NUMBER, STREET NAME, CITY, ZIP)
ASSESSOR'S PARCEL NUMBER OR BILL NUMBER
DATE DAMAGE OCCURRED (MONTH/DAY/YEAR)
MARKET VALUE
LIST ITEMS DAMAGED
DESCRIBE EXTENT OF DAMAGE
(Use insurance estimates or contract cost)
(HOUSE, GARAGE,
LOSS (FULL/PARTIAL)
VALUE PRIOR
VALUE AFTER
DAMAGE OR
BUSINESS EQUIP., ETC.)
(CAUSE OF DAMAGE SUCH AS
TO DAMAGE
DAMAGE
LOSS
FIRE, FLOOD, WIND ETC.)
(Col. # 1)
(Col. # 2)
(#1 less #2)
$
$
$
I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct.
__________________________________________
__________________
________________
_________________
SIGNATURE
HOME PHONE
WORK PHONE
DATE
appclmty (rev 09/06)
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