Overview
If your property was damaged or destroyed, without any fault by the owner, by a misfortune or calamity (e.g. fire), you may be eligible for temporary property tax relief.
Upon receiving your application, the Assessor’s Office may issue a temporary reassessment that reflects its damaged condition. The temporary reduction of the assessment will continue until you repair or rebuild the property, and then the property will retain its previous taxable value. To qualify, you must file a calamity claim with the Assessor's Office within twelve months of the occurrence of the damage, and the loss must exceed $10,000 in value, not including non-taxable items such as household and personal effects.
However, if no application has been filed and the Assessor later determines that a property suffered a calamity within the preceding twelve months, then the Assessor must send an application to the last known owner of the property. The owner must then return the completed application to the Assessor within 60 days of the Assessor's notification but in no case may the application be filed later than twelve months after the date of calamity.
To be eligible for the temporary reduction, the damage must be valued at $10,000 or more of full cash value and occur to taxable property. Non-taxable items such as household and personal effects are not eligible. The Assessor must receive your application within 12 months of the misfortune or calamity.
This relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and mobile homes that are assessed on the local tax roll. The reduction of assessed value will not be of the full amount of the value of the damage, but of an equal percentage of the assessed value to the full market value. For example, if your property has a fair market value, immediately prior to the misfortune or calamity of $300,000 and the value of the damage is $30,000, then the assessed value will be reduced by 10% ($30,000 is 10% of $300,000).
For more information please visit the California State Board of Equalization page.
Form
Please contact the Marin County Assessor’s Change in Ownership Division to apply for the exclusion or if you have additional questions. The Assessor’s Office is available by phone at (415) 473-7215 or via email.
In-person assistance is available on a limited basis. Please use our appointment calendar to schedule your appointment with the Real or Personal Property divisions of the Assessor’s Office. Office hours are 9:00 a.m. – 4:00 p.m., Monday through Friday.
Assessor’s Office / Civic Center Room 208 / Office Visit by Appointment Only — Appointments Available 9:00 a.m. to 3:00 p.m. Call (415) 473-7215 or email us.