Marin County Municipal Code Ch. 3.29 Reassessment of Damaged or Destroyed Property

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Editor's note— Ord. No. 3518, § I, adopted June 2, 2009, amended ch. 3.29 in its entirety to read as herein set out. Former ch. 3.29, §§ 3.29.010—3.29.060, pertained to similar subject matter and derived from Ord. No. 2287, § 1 (part), 1977; and Ord. No. 2701, § 1, 1982.

The purpose of this chapter is to implement the provisions of Section 170 of the Revenue and Taxation Code, by providing for reassessment of property damaged or destroyed by major misfortune or calamity so as to allow reduced taxes for the part of the tax year in which the property was damaged or destroyed. It does not limit, modify or expand these provisions.

(Ord. No. 3518, § I, 2009)

To be eligible for reassessment under this chapter property must have been damaged or destroyed by a misfortune or calamity in an area or region subsequently proclaimed by the governor to be in a state of disaster or damaged by other misfortune or calamity, without fault. As used in this section, "damage" includes a diminution in the value of property as a result of restricted access to the property where such restricted access was caused by the major misfortune or calamity.

(Ord. No. 3518, § I, 2009)

Every person who at one minute after 12:00 a.m. on January 1 was the owner of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed by misfortune or calamity, without fault, may deliver to the assessor a written application requesting reassessment of their property, within twelve months of the misfortune or calamity or within twelve months after the governor declares a state of disaster, whichever is later. Such written request must show the condition and value of the property immediately after the damage or destruction, and the dollar amount of the damage. The application shall be executed under penalty of perjury, or if executed outside the State of California, verified by affidavit.

(Ord. No. 3518, § I, 2009)

If no application is made by the property owner and the assessor determines that within the preceding twelve months a property has suffered damage caused by misfortune or calamity that may qualify the property owner for relief under this chapter, the assessor may, with the approval of the board, reassess the property as provided in this chapter and notify the last known owner of the property of the reassessment.

(Ord. No. 3518, § I, 2009)

Upon receiving a properly completed and timely filed application, or if the assessor determines that property has suffered damage caused by misfortune or calamity within the preceding twelve months, the assessor shall appraise the property and determine separately the full cash value of land, improvements and personalty immediately before and after the damage or destruction. If the damage exceeds ten thousand dollars or more, the assessor shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall state that the applicant may appeal the amount of the proposed reassessment to the assessment appeals board within six months of the date of mailing the notice.

(Ord. No. 3518, § I, 2009)

The assessor shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall state that the applicant may appeal the proposed reassessment to the local assessment appeals board within six months of the date of mailing the notice. If an appeal is requested within the six-month period, 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 decision of the board regarding the damaged value of the property shall be final, provided that a decision of the local board regarding any reassessment made pursuant to this section shall create no presumption as regards to the value of the affected property subsequent to the date of damage.

(Ord. No. 3518, § I, 2009)

Reassessed values resulting from reductions in full cash value of amounts as determined above shall be forwarded to the auditor by the assessor or the clerk of the assessment appeals board, as the case may be. The auditor shall enter the reassessed values on the roll. After entry on the roll, such reassessed values shall not be subject to review, except by a court of competent jurisdiction.

(Ord. No. 3518, § I, 2009)

(a) In the event that the resulting property tax reduction is less than the tax theretofore computed, the tax shall be prorated as follows:

(1) Property on the secured roll, a prorated portion of the tax due on the property as originally assessed at the rate established for property on the secured roll for the current fiscal year. Such proration shall be determined on the basis of the number of months in the year during which the property was in an undamaged condition, plus a proration of the tax due on the property as assessed in its damaged or destroyed condition at the rate established for property on the secured roll for the balance of the fiscal year.

(2) Property on the unsecured roll, the assessee shall be liable for a prorated portion of the tax computed on the original assessment of the property and prorated portion of the tax computed on the reassessment of the property, as determined in Subsection (a)(1).

(b) If the damage or destruction occurred after January 1 and before the beginning of the next fiscal year, the reassessment shall be utilized to determine the tax liability for the next fiscal year; provided; however, if the property is fully restored during the next fiscal year, taxes due for that year shall be prorated based on the number of months in the year before and after the completion of restoration.

(Ord. No. 3518, § I, 2009)

Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Chapter 5, commencing with Section 5096(b) of the Revenue and Taxation Code, as an erroneously collected tax or by order of the board of supervisors without the necessity of a claim being filed.

(Ord. No. 3518, § I, 2009)