Tax Relief Available for Property Owners Affected by El Niño

LOS ANGELES —  Los Angeles County has experienced more than its share of devastating natural disasters in recent years, from the historic wildfires that destroyed entire communities in the Palisades and Altadena areas, to the landslides along the Palos Verdes Peninsula that caused homes to collapse, and now the most recent storms associated with El Niño.

With heavy rains and storms associated with El Niño bringing the potential for flooding and property damage, it is important for property owners to know that property tax relief may be available if their home, business, or other property is damaged or destroyed by a natural disaster. This includes damage caused by flooding, severe storms, and coastal surges.

For many property owners, thinking about property taxes may be the last thing on their minds after such a loss. But knowing about available tax relief can provide some financial assistance during an already difficult time.

Misfortune & Calamity Relief

The Assessor’s Office administers the Misfortune & Calamity property tax relief program, which provides tax relief to property owners whose property has been damaged or destroyed by a natural disaster.

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.

Depending on the extent of the damage, eligible property owners may receive a refund of property taxes already paid and a reduction in their annual property tax bill until the property is repaired or rebuilt.

What Property Is Eligible?

Misfortune & Calamity relief may be available for:

• Homes and other real property
• Business equipment and fixtures
• Orchards and other agricultural groves
• Aircraft
• Boats
• Certain manufactured homes

The relief is not available for property that is not assessable, such as state licensed manufactured homes or household furnishings.

How Much Tax Relief Is Available?

The amount of relief depends on the extent of the damage. A property that has been destroyed may qualify for a full reduction in its assessed value of the real property, while a property that has sustained partial damage may qualify for a reduction based on the percentage of damage. It’s important to remember that the land itself – the ground the house sits upon – will retain some assessable value.

The damage must total at least $10,000. An Assessor’s Office appraiser determines the percentage of damage using a standard formula, which may also take into consideration factors such as existing insurance.

If a claim is approved, the assessed value is reduced effective as of the date the damage occurred. The reduced value remains in effect until the damaged structures are repaired or rebuilt, the property changes ownership, or a base year value transfer occurs.

The Assessor’s Office Is Here to Help

Following a natural disaster, the Assessor’s Office routinely proactively works to identify properties that may be eligible for relief. The Assessor will once again identify potentially eligible properties so the assessment process can move forward as quickly and efficiently as possible.

Property owners should still file a Misfortune & Calamity claim within the required 12-month period, even if they believe their property has already been identified by the Assessor’s Office.

This relief has provided millions of dollars in property tax savings to Los Angeles County property owners affected by the wildfires of 2025. Similar relief was provided to property owners affected by the Rolling Hills Estates landslides, where homes were red tagged as uninhabitable after the ground beneath their foundations collapsed, reducing some homes to rubble.

Natural disasters can be devastating. While property tax relief cannot undo the damage, it can help ease some of the financial burden as property owners begin the long process of recovery, repair and rebuilding.

The M&C claim forms – known as the Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity – can be obtained online at https://assessor.lacounty.gov/tax-relief/disaster-relief or by phone at 213-974-8658.