Chapter 4.08
REASSESSMENT OF DAMAGED PROPERTY

Sections:

4.08.010    Who may file for reassessment.

4.08.020    Application—Contents.

4.08.030    Reassessment and notice.

4.08.040    Initiation by Assessor—Conditions.

4.08.050    Appeal from proposed reassessment.

4.08.060    Reduction of assessments—Conditions.

4.08.010 Who may file for reassessment.

Any person who is the owner of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without their fault by a misfortune or calamity, may file an application for the reassessment of such property under this chapter and as further regulated by Revenue and Taxation Code Section 170. [Ord. 5290 § 8, 2019; Ord. 3202 § 1, 1982; Ord. 2103, 1975; prior code § 7.30.010].

4.08.020 Application—Contents.

(A)    The application must be executed under penalty of perjury or, if executed outside the State, verified by affidavit and filed with the Assessor within 12 months of the occurrence of the misfortune or calamity.

(B)    The application must include:

(1)    Description or identification of the property damaged or destroyed;

(2)    A showing that the damage is in excess of $10,000;

(3)    Facts and circumstances surrounding the damage or destruction of the property; and

(4)    Description of the condition and value, if any, of the property immediately after the damage. [Ord. 5290 § 8, 2019; Ord. 4691 § 1, 2002; Ord. 3202 § 2, 1982; Ord. 2895, 1980; Ord. 2359, 1976; Ord. 2103, 1975; prior code § 7.30.020].

4.08.030 Reassessment and notice.

The Assessor shall act on a timely filed application by appraising and reassessing a damaged property pursuant to the requirements of Revenue and Taxation Code Section 170(b). The Assessor shall give notice of any proposed reassessment to the applicant as provided in Revenue and Taxation Code Section 170(c)(2). [Ord. 5290 § 8, 2019; Ord. 3202 § 3, 1982; Ord. 2895, 1980; Ord. 2359, 1976; Ord. 2103, 1975; prior code § 7.30.030].

4.08.040 Initiation by Assessor—Conditions.

In the event that no application for reassessment is made as provided in SCCC 4.08.020 and the Assessor determines within a period of 12 months of the occurrence of a misfortune or calamity that a property has suffered damage caused by such misfortune or calamity which may qualify the property owner for relief under this chapter, the Assessor may reassess the property in the same manner set forth in SCCC 4.08.030 and notify the last known owner of the property of the reassessment. [Ord. 4691 § 2, 2002; Ord. 3269 § 1, 1982; Ord. 3099, 1981; Ord. 2359, 1976; prior code § 7.30.035].

4.08.050 Appeal from proposed reassessment.

The applicant may appeal the proposed reassessment to the Assessment Appeals Board within six months of the date of mailing of the proposed reassessment notice, and the Board shall hear and decide the matter as if the proposed reassessment had been entered on the roll as an assessment made outside the regular assessment period. The Assessment Appeals Board shall have no jurisdiction to hear appeals not filed within the six-month period. [Ord. 4691 § 3, 2002; Ord. 2103, 1975; prior code § 7.30.040].

4.08.060 Reduction of assessments—Conditions.

The amount of damages must be verified by the Assessor to be at least $10,000 before a property may be reassessed under the terms of this chapter. [Ord. 5290 § 8, 2019; Ord. 4691 § 4, 2002; Ord. 2895, 1980; Ord. 2534, 1978; Ord. 2359, 1976; Ord. 2103, 1975; prior code § 7.30.050].