San Rafael, CA - On Tuesday, December 16, the Marin County Board of Supervisors voted to proclaim a state of emergency because of recent storms that began December 10. According to the Marin County Assessor-Recorder-County Clerk, Richard N. Benson, his office is identifying taxable real and business personal property that may have been damaged or destroyed by recent storms and whose owners may be entitled to property tax relief.
The emergency relief may be available for taxable property including residences, commercial buildings, boats, aircraft, and business personal property locally assessed. It is not applicable to business inventory or personal items such as household goods and furnishings. According to California Law and a Marin County ordinance, some property owners or persons responsible for property taxes may be entitled to relief if they are without fault and their loss equals or exceeds $10,000.
The types of disaster-related property tax relief may include:
• Reduction in assessment for percentage loss in value to qualifying properties due to damage or destruction to land, improvements and taxable personal property.
• Reduction in assessment for percentage loss in value as a result of restricted access caused by the misfortune or calamity specified in the governor's state of emergency declaration.
• Transfer of base-year value to a comparable property.
• New construction of real property that is reconstructed in a timely manner after a disaster and that is substantially equivalent to the full value prior to the disaster may be excluded from reassessment.
• Deferral of real property tax payments for eligible property when filed on or before the next property tax installment payment date, cause by the misfortune or calamity specified in the governor's state of emergency declaration.
Additional information regarding these provisions and application forms for disaster relief may be obtained by writing the Office of Assessor-Recorder-County Clerk, County of Marin, P.O. Box C, San Rafael, CA 94913 or by telephone at (415) 473-7215 between the hours of 9 a.m. and 4 p.m. Forms are also available at the Assessor-Recorder-County Clerk’s website, http://www.marincounty.org/depts/ar.