Allows property owners, under certain circumstances, to temporarily reduce the assessed value when the market value of their property drops below the Assessed Value due to damage by misfortune or calamity (e.g. fire, earthquake, etc.).

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

Disaster Relief

Click here for the Assessor's Disaster Relief Map for the SCU Fire

Any misfortune or calamity that was not the fault of the property owner or the party responsible for the taxes eligible for property tax relief under Section 170 of the California Revenue and Taxation Code under certain requirements.