Anyone driving through the cities and unincorporated areas of southern Santa Clara County will immediately notice its diverse and vibrant landscape. For many, the area evokes memories of the region’s rich agricultural heritage.
However, South County’s location and topography also make it particularly vulnerable to natural disasters such as wildfires and floods.
Last week, the Dino Fire ignited in unincorporated Santa Clara County. Thanks to the swift and coordinated response by CAL FIRE and other agencies, the fire was fully contained as of June 13, after burning about 266 acres. Fortunately, because of its remote location, no structures were threatened or lost.
Still, this fire serves as a timely reminder—especially in light of recent catastrophic wildfires in Los Angeles that destroyed thousands of homes—of the importance of emergency preparedness.
As cities across California, including those in South County, reevaluate their emergency response plans and work to educate residents about available resources, the Santa Clara County Assessor’s Office is also raising awareness about property tax relief programs available to property owners whose properties are damaged by fire or flooding.
The Assessor’s Office is responsible for valuing all taxable real and business property throughout the county. These values, assessed as of Jan. 1 each year, are used by the County Controller and Tax Collector—independent from the Assessor’s Office—to calculate and issue property tax bills.
Available disaster property tax relief programs
1. Disaster Relief Claim: California Revenue and Taxation Code Section 170
This program applies to all assessable property, including real estate, business equipment, mature orchards, agricultural groves, boats, aircraft, and certain manufactured homes. If a qualifying disaster (such as fire, flood or earthquake) causes $10,000 or more in physical damage, and the damage is not due to the fault of the property owner or taxpayer, the owner may be eligible for property tax relief.
The claim must be filed within 12 months of the date of the disaster. Then the assessor will inspect and reassess the property to reflect its damaged condition, resulting in a temporary reduction in assessed value—and potentially a property tax refund.
2. Governor-Proclaimed Disaster Area—Property Tax Deferral: California Revenue and Taxation Code Sections 194–194.5
If your property is located in an area declared a disaster zone by the governor and has been substantially damaged or destroyed, you may qualify to postpone your next property tax installment payment without penalties.
• Eligibility: Must have filed a disaster relief claim or received disaster relief from the Assessor’s Office.
• Action required: File a Property Tax Installment Deferral Claim with the Assessor before the next tax installment due date.
3. Proposition 19—Base Year Value Transfer for Disaster Victims
Under Proposition 19, homeowners whose primary residence has been substantially damaged or destroyed by wildfire or other natural disasters may transfer the assessed value of their original home to a replacement primary residence.
• Timeframe: The new residence must be purchased or constructed within two years of the sale of the original property.
• Benefit: This allows eligible homeowners to avoid a large increase in property taxes after moving.
Stay informed
State legislation currently under consideration may amend, expand or update existing disaster relief programs. Property owners are encouraged to visit the Santa Clara County Assessor’s website at sccassessor.org for the most detailed and up-to-date information and filing instructions.
Greg Monteverde is the Santa Clara County Assistant Assessor. Neysa Fligor is the Santa Clara County Special Assistant to the Assessor.
