Disaster Relief Information and Links
Property Taxes Disaster Relief
There are two solutions related to Property Taxes and one related to the IRS See Below and Attached Forms:
1) Reassessment of Property Damaged or Destroyed by misfortune or calamity
2) Transfer of Base Year for Replacement Property (Governor-Declared Disasters)
3)October 16th filling has been extended to Jan 30th, 2018
Calamity: Use Form Calamity Damage (SCAO 023 6/16 AB)
Calamity
Claim for property tax relief due to damage or destruction caused by major calamity such as fire, earthquake, or flooding.
[Revenue & Taxation Code section 170]
- Applies to all Property Types
- Assessment Reduction
- Applies to Real or Personal Property
- Any Disaster or Calamity
Read more about Calamities
Governor-Declared Disaster:
Proposition 50 – Intra County Transfers Use Forms: BOE-65-P
Claim for the transfer of base year value to replacement property within Sonoma County for property damaged or destroyed in a Governor-declared disaster.
[Revenue & Taxation Code section 69]
- Applies to all Property Types
- Base Year Value Transfer
- Either Land or Improvements
- Governor-Declared Disasters
Proposition 50
About Proposition 50
Proposition 50 allows property owners to transfer the base year value of the original property that has been substantially damaged or destroyed by a disaster to comparable property located in the same county.
Requirements
- Must be a Governor proclaimed disaster
- Both properties must be located within the same county
- Allows Any type of real property
- Replacement property must be similar in size, utility and functions
- Acquired within 5 years – real property must be purchase or newly constructed
- The type of ownership is not limited can include legal entities
- No filing deadlines
There are no filing requirements or deadlines. If a taxpayer does not file within four years of acquiring or newly constructing the replacement property, the assessor can correct only four years of assessment under Revenue and Taxation Code section 4831.
Proposition 171 – Inter County Transfers Use Form: BOE-65-PT
Claim for the transfer of base year value to replacement property outside of Sonoma County for property damaged or destroyed in a Governor-declared disaster.
[Revenue & Taxation Code section 69.3]
- Applies to Principal Place of Residence
- Base Year Value Transfer
- Either Land or Improvements
- Governor-Declared Disasters
Read more about Governor-Declared Disasters
Proposition 171
About Proposition 171
Proposition 171 allows for a base year value transfers from a principal residence that is damaged or destroyed in a Governor-declared disaster to another county.
Requirements
- Must be a Governor Proclaimed disaster
- Inter county transfers receiving county must have ordinance (Sonoma County has this ordinance)
- Limited to principal places of residence
- Replacement home must be equal or lesser value
- Acquired within 3 years
- Only individuals are eligible property owned by legal entity is ineligible
- Claim must be timely filed
A claim must be filed within 3 years of the date of purchase or completion of new construction.
Allows 3 years to purchase or newly construct a replacement dwelling and another 3 years from the date of purchase to completion of new construction to file the claim.
IRS Gives TAX Relief to Victims of California Wild Fires & Extension to File Until Jan 31st, 2018
Extension News Release: News Release IRS-2017-172
Victims of wildfires ravaging parts of California now have until Jan. 31, 2018, to file certain individual and business tax returns and make certain tax payments, the Internal Revenue Service announced today. This includes an additional filing extension for taxpayers with valid extensions that run out this coming Monday, Oct. 16. The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Thus, taxpayers need not contact the IRS to get this relief.
Tax Relief due to Loss and/or Casualty: IRS Form 4684
News Release CA-2017-06
Victims of the wildfires that took place beginning on Oct. 8, 2017 in parts of California may qualify for tax relief from the Internal Revenue Service.
Attachments: (Hyperlinks are to PDF Documents of Form)
Form BOE-65-PT: Claim for Intercounty (Within Sonoma County) Transfer of Base Year Value to Replacement Property from Principal Residence Damaged or Destroyed in a Governor-Declared Disaster
Form BOE-65-P: Claim for Intracounty (Out of Sonoma County) Transfer of Base Year Value to Replacement Property from Principal Residence Damaged or Destroyed in a Governor-Declared Disaster
Calamity Damage (SCAO-023): Claim for property tax relief due to damage or destruction caused by major calamity such as fire, earthquake, or flooding
Other Disaster Relief Programs with Links to Resources
FEMA Application for Disaster Relief:
https://www.disasterassistance.gov/
Benefits.Gov Disaster Relief Resource
https://www.benefits.gov/benefits/browse-by-category/category/14
FEMA Disaster Relief for Sonoma, Napa, Mendocino County Wildfire Relief
https://www.fema.gov/disaster/4344
California Assistance and Services for Disaster Recovery:
http://www.caloes.ca.gov/RecoverySite/Documents/%272014%20WEB_general_Final_5-21-14.pdf
FEMA Transitional Sheltering Assistance: Hotel Locator Map
http://fema.maps.arcgis.com/apps/webappviewer/index.html?id=d9804d50c7e140e2a659aba91dd9e307
HUD Disaster Resources:
https://www.hud.gov/info/disasterresources
Disaster Relief Options for FHA Homeowners:
https://www.hud.gov/program_offices/housing/sfh/nsc/qaho0121
SBA Home, Renter and Business Disaster Loans: New Purchases or for Living Costs
https://www.sba.gov/funding-programs/disaster-assistance
IRS Tax Relief in Disaster Situations and Oct 16th Extension: IRS Form 4684 (Casualties and Thefts)| Instructions for Form 4684
https://www.irs.gov/newsroom/tax-relief-for-victims-of-wildfires-in-california
Available Grant Programs:
- Rural Rental Housing Loans | Grant Number: 10.415
- Agency: Department of Agriculture | Office: Rural Housing Service
- Rural Business Opportunity Grants | Grant Number: 10.773
- Agency: Department of Agriculture | Office: Rural Business-Cooperative Service
- Mortgage Insurance Homes for Disaster Victims | Grant Number: 14.119
- Agency: Department of Housing and Urban Development | Office: Office of Housing-Federal Housing Commissioner
- Disaster Assistance Loans | Grant Number: 59.008
- Agency: Small Business Administration
- Disaster Assistance Projects | Grant Number: 97.088
- Agency: Department of Homeland Security | Office: Federal Emergency Management Agency (FEMA)
- Presidential Declared Disaster Assistance to Individuals and Households – Other Needs | Grant Number: 97.050
- Agency: Department of Homeland Security | Office: Federal Emergency Management Agency (FEMA)
- Federal Disaster Assistance to Individuals and Households in Presidential Declared Disaster Areas | Grant Number: 97.048
- Agency: Department of Homeland Security | Office: Federal Emergency Management Agency (FEMA)
