Assessor

Section 170

If you're looking for more information on a §170 Calamity form, including the application itself, click here.

INFORMATION FOR THE RECONSTRUCTION OF PROPERTY AFTER A DISASTER

New construction is generally reassessed under revenue and taxation code; however, under §70(c), the timely reconstruction of damaged or destroyed real property, where the property after reconstruction is equivalent to the property prior to the damage or destruction, is excluded from reassessment. Any reconstruction of real property, or portion thereof, that is not equivalent to the damage or destroyed property, shall be deemed to be new construction and the portion that exceeds the equivalent will receive a new base year value determination.

In addition, for properties that were substantially damaged or destroyed (more than 50 percent of the improvements' full cash value immediately prior to the disaster), the base year value of the property prior to the disaster can be applied to property reconstructed on the same site within 5 years of the date of the disaster, if the reconstructed property is comparable (similar in size, utility, and function) to the substantially damaged or destroyed property (§70.5).  The following provisions apply to the base year value determination:

• If the value of the reconstructed property does not exceed 120% of the damaged or destroyed property prior to the fire, then the base year value will transfer to the reconstructed property.
• If the value of the reconstructed property exceeds 120% of the damaged or destroyed property prior to the fire, then the amount that exceeds the 120% will be added to the base year value to arrive at the reconstructed property's base year value.
• If the value of the reconstructed value is less than the base year value of the damaged or destroyed property prior to the fire, then the lower value will become the reconstructed property's new base year value.
  

In summary, for property owners that reconstruct their residence within the same footprint as the original residence, the assessed value after construction will return to the Prop 13 trended base year value.

Please contact our office at (530) 621-5719 if you have any property tax questions about the reconstruction of damaged or destroyed improvements.

INFORMATION FOR TRANSFERRING A BASE YEAR VALUE TO A REPLACEMENT PROPERTY

For property owners that have been impacted by a natural disaster or wildfire that choose to transfer their base year values to a replacement property, the following options are available:

* Partial relief is available if the market value of the replacement property exceeds the value test.

** Senate Bill 303, effective 10/5/21, amended R&T §69 (Prop 50 base year value transfers) to extend the time to purchase or newly construct a replacement residence to 7 years if the last day of the deadline was between 3/4/20 and 3/4/22 or if the disaster occurred between 3/4/20 and 3/4/22, which is applicable to the Caldor Fire (August 2021).

Additional Provisions of Proposition 50:

• The disaster must result in a Governor-proclaimed state of emergency.
• The replacement property must be comparable (similar in size, utility, and function) to the destroyed property.
• If a base year transfer is applied for and granted under Prop 50, the new construction exclusion under R&T §70 or §170 is not available.

Additional provisions of Proposition 19:

• A transfer resulting from wildfire must meet the definition of a wildfire, but does not have to be a Governor-proclaimed state of emergency.  A transfer for any other type of natural disaster must be a disaster that results in a Governor-proclaimed state of emergency.
• The original primary residence improvements must have sustained physical damage amounting to more than 50 percent of its full cash value immediately prior to the wildfire or disaster.
• The original primary residence must be sold in its damaged or destroyed state
• The original residence must have been the claimant's primary residence at the time of the disaster and the replacement residence must also be the primary residence of the claimant.
• The claim must be filed in the county of the replacement residence within three years of the purchase or new construction of the replacement residence. If the deadline is missed, the relief available is prospectively, beginning with the lien date of the assessment year that the claim is filed.

For more information or questions on transferring a base year value to a replacement property, please call our office at (530) 621-5719.