Property owners suffering property damage from the recent LNU Lightning Complex Fire may be eligible for property tax relief for that portion of their property damaged or destroyed. 

Revenue and Taxation Code section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the county assessor will reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.

To qualify for property tax relief, you must file a claim 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. The property will be reassessed according to its damaged state and property taxes will be adjusted accordingly.

This property tax relief is available to 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, such as state licensed manufactured homes or household furnishings.

To apply please complete and submit to the Assessor's Department the Disaster Relief Application or form link below:

Application for Reassessment of Damaged or Destroyed Property in Excess of $10,000

For additional information on qualifying events and eligible property please refer to the link below:

State Board of Equalization: Disaster Relief

If you still have questions, contact our office at assessor@yolocounty.org or

(530) 666-8135 for more information.