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January 24, 2011 Written by 

Property Substantially Damaged by Disaster

Proposition 50, R&T Section 69 - Property Substantially Damaged by Disaster

Taxpayer's whose property has been destroyed or damaged in a Governor declared disaster area can transfer the Prop.13 base year value to a comparable property.

Property is "substantially damaged or destroyed" if it sustains physical damage amounting to more than 50% of the property's market value before the disaster occurred. Damage includes a property's loss in value due to permanently restricted access caused by the disaster.



Exemption Division

County Government Center
East Wing, 5th 
Floor
70 West Hedding Street
San Jose, CA 95110
Phone: 408-299-6460
Fax: 408-271-8812
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