Santa Barbara County Municipal Code § 32-85 Filing requirements

Every assessee of any taxable property, or any person liable for taxes thereon, whose property was damaged or destroyed by misfortune or calamity without his or her fault, whether by major disaster or individual misfortune, may apply for reassessment of that property as provided in section 170 of the California Revenue and Taxation Code.

To be eligible for reassessment the damage or destruction to the property shall have been caused by any of the following:

(a) A major misfortune or calamity in an area or region subsequently proclaimed by the Governor to be in a state of disaster;

(b) A misfortune or calamity; or

(c) 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.

(Ord. No. 4336, § 1; Ord. No. 4697)

The application for reassessment must be filed by delivering to the Santa Barbara County assessor a written application requesting reassessment as required in section 170, within twelve months of the misfortune or calamity.

The assessor may initiate the reassessment where the assessor determines that within the preceding twelve months taxable property located in the county was damaged or destroyed.

(Ord. No. 4336, § 1; Ord. No. 4697)

Any owner of eligible property who files on or before the next property tax installment payment date, a claim for reassessment pursuant to section 170 may apply to the Santa Barbara County assessor to defer payment of that installment of property taxes on the regular secured roll as provided in section 194.1 of the California Revenue and Taxation Code or on the supplemental roll as provided in section 194.9.

(Ord. No. 4336, § 1; Ord. No. 4697)