Chapter 5.05 — REASSESSMENT OF PROPERTY

DAMAGED OR DESTROYED BY MISFORTUNE OR CALAMITY Section

• 5.05.001 Purpose
• 5.05.002 Eligibility
• 5.05.003 Time to file application
• 5.05.004 Application
• 5.05.005 Assessment
• 5.05.006 Appeal
• 5.05.007 Reassessment
• 5.05.008 Computation, payment or refund
• 5.05.009 Constitutionality
• Editor’s note:
• Prior ordinance history: Ords. 354 and 381.

The purpose of this chapter, pursuant to Cal. Revenue and Taxation Code § 170, is to provide relief from the responsibility to pay ad valorem taxes assessed against property in this county which may be damaged or destroyed by misfortune or calamity. It is the intent of this chapter to supersede and repeal Ord. 476, adopted August 20, 1984, such ordinance to be repealed on the effective date of this chapter. (1966 Code, § 13B-1) (Ord. 783, § 1)

(A) Every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without his or her fault, may apply for reassessment of that property as provided in this chapter. To be eligible for reassessment, the damage or destruction to the property must have been caused by any of the following: (1) A major misfortune or calamity in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if that property was damaged or destroyed by the major misfortune or calamity that caused the governor to proclaim the area or region to be in a state of disaster; (2) A misfortune or calamity; or (3) A misfortune or calamity that, with respect to a possessory interest in land owned by the state or federal government, has caused the permit or other right to enter upon the land to be suspended or restricted. (B) The sum of the full cash values of the land, improvements and personalty before the damage or destruction must exceed the sum of the values after the damage by $10,000 or more. (1966 Code, § 13B-2) (Ord. 783, § 2)

Application for reassessment of taxable property, which is subject to the provisions of this chapter, shall be made, in writing, to the Assessor of San Benito County: (A) Within 12 months of the misfortune or calamity; (B) If no application is made and the Assessor determines that within the preceding 12 months a property has suffered damage caused by misfortune or calamity which may qualify the property owner for relief under this chapter, the Assessor shall provide the last known owner of the property with an application for reassessment. The property owner shall file the completed application within 60 days of notification by the Assessor, but in no case more than 12 months after the occurrence of the damage; and (C) If no application is made and the Assessor determines that within the preceding twelve months a property has suffered damage caused by misfortune or calamity which may qualify the property owner for relief under this chapter, the Assessor may reassess the property and notify the last known owner of the property of the reassessment. (1966 Code, § 13B-3) (Ord. 783, § 3)

The application shall be on a form approved or furnished by the Assessor of San Benito County. The application shall be executed under penalty of perjury or, if executed outside the State of California, verified by affidavit. (1966 Code, § 13B-4) (Ord. 783, § 4)

Upon receipt of an application or approval of the Board of Supervisors under § 5.05.003 of this chapter, the Assessor shall assess the property pursuant to the provisions of Cal. Revenue and Taxation Code § 170. (1966 Code, § 13B-5) (Ord. 783, § 5)

An applicant may appeal the proposed reassessment to the Board of Equalization of San Benito County within six months of the date of mailing the notice of proposed reassessment. The appeals shall be governed by the provisions of Cal. Revenue and Taxation Code § 170 and such additional law and local rules as may be applicable thereto. (1966 Code, § 13B-6) (Ord. 783, § 6)

Upon partial reconstruction, restoration or repair on any subsequent lien date or when fully repaired, restored or

reconstructed, the Assessor shall reassess the property pursuant to the provisions of Cal. Revenue and Taxation Code § 170. (1966 Code, § 13B-7) (Ord. 783, § 7)

Any computation, payment or refund of tax on property reassessed pursuant to this chapter shall be governed by the provisions of Cal. Revenue and Taxation Code § 170. (1966 Code, § 13B-8) (Ord. 783, § 8)

If any section, division, sentence, clause or phrase of this chapter is for any reason held to be unconstitutional, the decision shall not affect the validity of the remaining portions of this chapter. The Board of Supervisors declares that it would have passed this chapter and each section, division, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, divisions, sentences, clauses or phrases be declared unconstitutional. (1966 Code, § 13B-9) (Ord. 783, § 9)