ORANGE
COUNTY ASSESSOR DEPARTMENT
Webster
J. Guillory, Assessor
TAX SAVINGS PROGRAMS
Calamities
- Disaster Relief (Temporary Reduction)
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A taxpayer whose taxable property is damaged or destroyed by a misfortune or calamity, which is not the fault of that taxpayer, may be eligible for property tax relief under certain circumstances.
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Physical damage to the property must be at least $10,000.
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All taxable property, including boats, aircraft and business personal property are eligible for disaster relief provisions.
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Household furnishings are not assessed for property taxes and therefore do not qualify for property tax relief.
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After the property is rebuilt or repaired, the factored base year
value will be reinstated through the supplemental roll process. Taxable
value may increase if additional living space or other significant
improvements are made.
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A completed Application for Reassessment must be filed with the Assessor within 12 months of the date of damage. However, if no application has been filed and the Assessor determines that a property suffered a calamity within the preceding 12 months, the Assessor must send an application to the last known owner of the property. The owner shall file the completed application within 60 days of the date of mailing on the Assessor's notification, but in no case more than 12 months after the date of calamity.
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Application for Reassessment | ||||
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