State law provides that if a calamity such as a fire or earthquake damages or destroys your property, you may be eligible for property tax relief through a reassessment.
The San Bernardino County Assessor’s office will reassess damaged property according to its damaged state and property taxes will be adjusted accordingly.
To qualify for property tax relief, property owners must file a claim with the county assessor within 12 months from the date of damage or destruction. The loss estimate must be at least $10,000 of current market value to qualify the property for this relief.
This property tax relief is available to San Bernardino County owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain manufactured homes – it is not available to property that is not assessable. In addition, when damaged property is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.
To download the Damaged Property Reassessment Application form, click here.
For more information, please call the Assessor’s district office nearest the property. Click here for office location.
Additional information regarding Disaster Relief reassessment is available on the Board of Equalization’s website.