Los Angeles County and the Assessor’s Office said property tax relief is available to owners whose homes, businesses or other assessable property were damaged by recent storms associated with El Niño; officials also warned property owners to watch for fake property tax relief scams.

The relief is administered through the Misfortune & Calamity program. A claim must be filed within 12 months of the date of the disaster, and the property must have sustained at least $10,000 in damage to qualify.

Eligible property types include homes and other real property, business equipment and fixtures, orchards and agricultural groves, aircraft, boats and certain manufactured homes; the relief is not available for non-assessable items such as state licensed manufactured homes or household furnishings.

An Assessor’s Office appraiser determines the percentage of damage using a standard formula; the office may consider existing insurance when making that determination. A destroyed property may qualify for a full reduction in assessed value, while partial damage may yield a proportional reduction; the land itself retains some assessable value.

If a claim is approved, the reduced assessed value is effective as of the date the damage occurred and remains in effect until structures are repaired or rebuilt, the property changes ownership, or a base year value transfer occurs. Eligible owners may receive a refund of taxes already paid and a lower annual tax bill while the reduction is in effect.

The Assessor’s Office said it will proactively identify properties that may be eligible so assessments can move forward quickly, but property owners should still file a Misfortune & Calamity claim within the required 12-month period even if they believe their property has been identified by the office.

The county said this relief provided millions of dollars in property tax savings to owners affected by the 2025 wildfires and helped property owners after the Rolling Hills Estates landslides. Applications are available online at https://assessor.lacounty.gov/tax-relief/disaster-relief or by phone at (213) 974-8658.

Sources & methodology

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County of Los Angeles

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