Claim for Transfer of Base Year Value to a Replacement Primary Residence for Victims of Wildfire or Other Natural Disasters
If you’ve been affected by a wildfire, Proposition 19 offers relief for qualifying property owners by allowing the transfer of your property tax base to a replacement primary residence anywhere in California. To help you get started, I’ve attached the Prop 19 claim form to transfer your base year value.
Here are the requirements:
- The original primary residence must be sold in its damaged state.
- At the time of the wildfire or disaster, the original property must have been your principal residence (eligible for the homeowners’ or disabled veterans’ exemption).
- The replacement primary residence must be purchased or newly constructed within two years of selling the original property.
- You must own and occupy the replacement property as your principal residence (and it must qualify for the homeowners’ or disabled veterans’ exemption) when filing the claim.
- Either the sale of the original property or the purchase/construction of the replacement property must occur on or after April 1, 2021.
“Misfortune and Calamity” Property Tax Relief
For property owners whose homes or businesses were damaged or destroyed by wildfires, temporary property tax relief is available under the “Misfortune and Calamity” program.
Key Details:
- Eligibility: The damage must exceed $10,000 in current market value.
- Filing Deadline: Claims must be filed within 12 months of the damage date.
- Benefits: Approved claims can provide temporary property tax reductions, with values adjusted until repairs or rebuilding are completed.
For more information or to download the claim form (ADS-820), visit assessor.lacounty.gov/tax-relief/disaster-relief or call (213) 974-3211
