The BOE has released Publication 802, Information Guide for Disaster Relief for Damaged or Destroyed Property. Publication 802 is intended to help taxpayers understand the different types of property tax relief available if their property is damaged or destroyed from a natural disaster, such as a wildfire, flooding, or earthquake; or if their property is damaged or destroyed from a misfortune, such as an electrical fire. Publication 802 also describes what qualifies for relief under R&TC §170, how property taxes are adjusted to grant relief for the damaged or destroyed property, and how and when to apply for relief. It discusses available relief once the property is rebuilt or if the property owner decides to purchase a different property.
The publication is available at: