Article
How Los Angeles County property owners can seek property tax relief
Jan. 20, 2025 · Authored by Michael Clayton and Renee Bartlett
For the most up-to-date content on recent fires, see our Tax Planning Guide’s Disaster relief section.
Property owners whose property — both real and business personal property — was destroyed or damaged by the recent Los Angeles County wildfires may qualify for tax relief through the Misfortune and Calamity Property Tax Relief procedure.
California Governor Newsom also announced that taxpayers in select zip codes now have until April 10, 2026 to file their property taxes.
Damaged or destroyed property reassessment
California 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 if the county where your property is located has adopted an ordinance that allows property tax relief to owners of damaged or destroyed property, without fault from the owner. All California counties have adopted an ordinance for disaster relief.
In such cases, the county assessor will reappraise the property to reflect its damaged condition. When it is rebuilt in a like or similar manner, the property will retain its prior value for tax purposes.
How to qualify
Claims must be filed with the county assessor within 12 months of the date of the damage or destruction. Property damage must be greater than $10,000 in current market value to qualify.
To apply for relief, fill out The Los Angeles County form ADS-820 or call the Los Angeles Assessor’s office at (213) 974-3211.
The Louisiana County Assessor also highlights that the tax base of property substantially damaged or destroyed by a governor-declared disaster can be transferred to a comparable property within the same county or another county in California under
The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.
