Alert

How Los Angeles County Property Owners Can Seek Property Tax Relief

Michael Clayton, Managing Director, Tax Services
Renee Bartlett, Senior Manager, Property Tax Services
January 20, 2025
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Property owners whose property—both real and business personal property—was destroyed or damaged by the recent Los Angeles County wildfires may qualify for tax relief through the Misfortune and Calamity Property Tax Relief procedure.

California Governor Newsom also announced that taxpayers in select zip codes now have until April 10, 2026 to file their property taxes.

Damaged or Destroyed Property Reassessment

California Revenue and Taxation Code Section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief if the county where your property is located has adopted an ordinance that allows property tax relief to owners of damaged or destroyed property, without fault from the owner. All California counties have adopted an ordinance for disaster relief.

In such cases, the county assessor will reappraise the property to reflect its damaged condition. When it is rebuilt in a like or similar manner, the property will retain its prior value for tax purposes.

How to Qualify

Claims must be filed with the county assessor within 12 months of the date of the damage or destruction. Property damage must be greater than $10,000 in current market value to qualify.

To apply for relief, fill out The Los Angeles County form ADS-820 or call the Los Angeles Assessor’s office at (213) 974-3211.

The LA County Assessor also highlights that the tax base of property substantially damaged or destroyed by a governor-declared disaster can be transferred to a comparable property within the same county or another county in California under Proposition 19.

Learn more about California Board of Equalization Disaster Relief for other California counties and see answers to frequently asked questions.

Property Tax Deadline Deferral

Extended property tax deadlines were recently announced, giving taxpayers in select zip codes until April 10, 2026 to make property tax payments and file business personal property tax statements. The executive order specifies that payments made through an impound account and taxes that were delinquent as of January 6, 2025, do not qualify for the relief.

Taxpayers in the following zip codes are eligible for the postponed deadline.

Chart listing zip codes eligible for property damage assistance

We’re Here to Help

For questions about tax issues and relief related to the Los Angeles wildfires, contact your Moss Adams Professional.

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The material appearing in this communication is for informational purposes only and should not be construed as legal, accounting, tax, or investment advice or opinion provided by Moss Adams LLP or its affiliates. This information is not intended to create, and receipt does not constitute, a legal relationship, including, but not limited to, an accountant-client relationship. Although these materials have been prepared by professionals, the user should not substitute these materials for professional services, and should seek advice from an independent advisor before acting on any information presented. Moss Adams LLP and its affiliates assume no obligation to provide notification of changes in tax laws or other factors that could affect the information provided.

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