San Mateo County Municipal Code Ch. 2.95 Reassess Damaged or Destroyed Property

The purpose of this chapter is to effectuate California Constitution article 13, section 2.8, and Revenue and Taxation Code section 170 by providing for reassessment of property damaged or destroyed by misfortune or calamity.

(Ord. 4324, 08/15/06)

Every person who at 12:01 a.m. on the immediately preceding January 1st was the owner of, or had in his possession or under his control, any taxable property, or who acquired such property after such date and is liable for the taxes thereon for the fiscal year commencing immediately following July 1st, which property was thereafter damaged or destroyed without his fault, by a misfortune or calamity, may within the time specified in this code, apply for reassessment thereof by delivering to the Assessor a written application showing absence of fault, the condition and value, if any, of the property immediately before and after the damage or destruction, and that the damage exceeded ten thousand dollars.

(Ord. 4324, 08/15/06)

Such application shall be made within twelve (12) months after the misfortune or calamity giving rise to the damage or destruction.

(Ord. 4324, 08/15/06)

The application shall be on a form approved or furnished by the Assessor. It shall be executed under penalty of perjury, or verified by affidavit if executed outside California.

(Ord. 4324, 08/15/06)

Upon receiving a proper application, the Assessor shall verify the amounts claimed on the application in the before and after condition. The Assessor shall then compute a percentage relationship of loss and reduce the current assessed value by that percentage. He shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall indicate the applicant's appeal rights as set forth in section 2.65.070.

(Ord. 4324, 08/15/06)

If no such application is made and the Assessor determines that within the preceding twelve (12) months a property has suffered damage or destruction caused by misfortune or calamity, which may qualify the property owner for relief under this chapter, the Assessor may reassess the property as provided in this code and notify the last known owner of the property of the reassessment.

(Ord. 4324, 08/15/06)

The applicant may appeal the proposed reassessment to the San Mateo County Assessment Appeals Board within six (6) months after the Assessor's notice is mailed. The appeal shall be governed by the provisions of Revenue and Taxation Code section 170 and other applicable laws and state and local rules.

(Ord. 4324, 08/15/06)

Any computation, payment, or refund of tax on property reassessed pursuant to this chapter shall be governed by the provisions of Revenue and Taxation Code section 170.

(Ord. 4324, 08/15/06)

Section 197.9 of the Revenue and Taxation Code is hereby adopted to permit the deferral of unpaid nondelinquent 1989-90 fiscal year supplemental roll taxes on eligible property, as defined in Revenue and Taxation Code section 197, which has been reassessed pursuant to chapter 3.5 (commencing with section 75) of part 0.5 of the Revenue and Taxation Code, provided that the property owner files a claim for deferral with the Assessor on or before December 10, 1989. Taxes deferred pursuant to this provision shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the next installment of the original bill, whichever is later.

(Ord. 4324, 08/15/06)

If no application for reassessment is made pursuant to this chapter and the Assessor determines that within the preceding twelve (12) months a property has suffered damage caused by a misfortune or calamity that may qualify the owner for relief pursuant to 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 sixty (60) days of the date of mailing or delivery by other means of the application by the Assessor but in no case more than twelve (12) months after the occurrence of said damage. This section shall not apply where the Assessor has initiated reassessment pursuant to this code.

(Ord. 4324, 08/15/06)