LA County Eaton Fire Misfortune & Calamity Property Tax Reassessment
Financial Products
About
- Allows owners of qualifying Eaton Fire-damaged real property to request a temporary reassessment reflecting the property's reduced post-disaster value.
Eligibility — Residency
- Property must be located in Los Angeles County or California (for some programs like Proposition 19)
- Do you own the damaged property in Los Angeles County?
- Relocation under Proposition 19 requires the purchase or construction of a replacement property within California within 2 years of sale of damaged home.
- Relocation under Proposition 171 limited to participating counties.
- Property must be located in Los Angeles County and affected by a disaster such as an earthquake, landslide, or fire.
- Must own property in Los Angeles County damaged by the Eaton Fire.
Eligibility — Other
- Property must be damaged or destroyed by a calamity such as fire or flooding
- Loss must exceed $10,000 of current market value
- Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity (M&C) Form must be filed with the Assessor's Office within 12 months from the date of damage or destruction
- Substantial property damage or destruction must be linked to a Governor-declared disaster for Proposition 19 benefits
- The property owner must file an Application for Reassessment of Property Damaged or Destroyed by Misfortune or Calamity (Form ADS-820) within 12 months from the date the property was damaged or destroyed.
- The property’s damage must result in a loss of at least $10,000 in current market value.
- The property owner must have owned the property as of January 1 of the calendar year following the event.
- Property owners who acquired their property after January 1 of the calendar year following the event can file an M&C Claim if they are liable for property taxes for the following fiscal tax year.
- Filing an M&C Claim applies to both real properties (residential/commercial) and personal properties (e.g., mobile homes, boats, planes) damaged or destroyed.
- For late property tax payment relief, the property must be located in specific ZIP codes impacted by the wildfires.
- Penalties, costs, and interest on late property tax payments are suspended for properties impacted by wildfires in specified ZIP codes until April 10, 2026.
- Did your property suffer sudden disaster damage (fire, flood, earthquake)?
- Is the damage $10,000 or more?
- A claim form must be filed for reassessment exclusion under specific propositions.
- Property must have suffered 50% or more damage for additional relief to apply.
- Misfortune/Calamity exclusion must be filed within 12 months of disaster.
- Rebuild must be completed within specific time limits to retain Proposition 13 base value.
- Replacement property must be the homeowner's primary residence under Proposition 19.
- Damaged property must be sold to qualify for Proposition 19 relief.
- Rebuilt property must be substantially equivalent in size and use to qualify for full restoration of base value.
- The property must have been damaged or destroyed by a calamity, with the loss exceeding $10,000 in current market value.
- Property owners must file Form ADS-820 with the Assessor's Office within 12 months from the date the damage or destruction occurred.
- Property owners who acquired property after January 1 of the calendar year following the event may file an M&C Claim if they are liable for property taxes for the following fiscal tax year.
- Property must be in specific zip codes declared impacted by wildfires to qualify for penalty suspensions on late property tax payments.
- Property must be damaged by the Eaton Fire to qualify for temporary reassessment.
- Damage must generally be at least $10,000 to qualify under Revenue and Taxation Code section 170.
- Application must be submitted within 24 months after the date of damage under the special statutory extension.
- Applicants must provide the Misfortune & Calamity application (ADS-820), property identification, description/evidence of damage, and other records requested by the Assessor.
- Property damage must be at least $10,000 to qualify.
- Must provide a Misfortune & Calamity application (ADS-820), property identification, description/evidence of damage, and other records requested by the Assessor.
- Application must be filed within 24 months after the date of damage under the special statutory extension.
Eligibility — Income
- Replacement property value must not exceed 105%/110%/115% of pre-damaged property’s market value depending on purchase year.
Service area
- Los Angeles, CA
- For Proposition 19 benefits, property must be within California.
Benefits
- Varies by the reduction in assessed value; damage generally must be at least $10,000 to qualify (One-time reassessment)
- Temporary reduction in assessed property value and resulting property tax
Documents needed
- Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity (M&C) Form ADS-820
- Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity (Form ADS-820)
- Proof of damage exceeding $10,000 in market value
- Supporting documentation for address changes (if applicable)
- Claim for Intracounty Transfer of Base Year Value (BOE-65-P / ASSR-60)
- Claim for Intercounty Transfer of Base Year Value (BOE-65-PT / OWN-166)
- Claim for Transfer of Base Year Value for Wildfire/Natural Disaster (BOE-19-V)
- Proof of property damage exceeding $10,000 in market value
- Misfortune & Calamity application (ADS-820)
- Property identification
- Description/evidence of damage
- Other records requested by the Assessor
How to apply
- online
- phone
- in-person
- Processing time: Varies by appraisal workload and property complexity
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