October 25, 2007
PROPERTY TAX RELIEF
FIRESTORM 2007
County Assessor Gregory J. Smith wishes to advise all property owners whose
property was damaged or destroyed during the recent firestorm that property tax relief
is available. This tax relief program requires the reassessment of the property
to reflect its damaged condition. The reduced value will remain in effect until such
time as the property is rebuilt or repaired.
More importantly, after the property is repaired or replaced, the owners
can retain their previous taxable value if the property is rebuilt in a like or
similar manner. This means that the property tax assessment will not be
increased beyond what it was prior to the fire.
This tax relief is available for any property damage including homes and structures,
businesses, groves, and mobilehomes paying property taxes. Damage to the contents
of a home such as furniture is not eligible for this tax relief because it was not taxable.
(See attached information sheet and calamity claim form).
According to Dan McAllister, County Treasurer/Tax Collector, property owners who
had their property damaged or destroyed AND who have filed a Calamity Application
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with the Assessor’s Office will not have to pay their December 10
tax payment.
These payments will be deferred without penalties or interest until such time as the
Assessor’s Office has completed their review and an adjusted tax bill is mailed to you
from our office. You will then have 30 days from the date the adjusted tax bill is
mailed to you to pay the amount due.
Gregory Smith strongly encourages all property owners who suffered fire damage to
their property in excess of $10,000 to contact his office for the necessary claim form
for this property tax relief program. The claim form is also available on the
Assessor’s website at For further information, please call the
Assessor’s Main Office at (858) 505-6262, in East County at (619) 401-5700, in
North County at (760) 940-6868 and Chula Vista (619) 498-2200.
County Administration Center • 1600 Pacific Highway, Room 110 • San Diego, CA 92101 • (619) 531-5507
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