This form is completed when a person who is a victim of either a wildfire or other natural disaster for which the governor declared a state of emergency wishes to transfer the base year value from a damaged or destroyed residence to a replacement residence. At least one of the transfers must be on or after April 1, 2021.

This claim is for property owners to transfer the base year value of the original property that has been substantially damaged or destroyed by a Governor-Declared disaster to comparable property within the county.

This claim should be filed when your property has been damaged or destroyed through no fault of your own. Filing this form may lower your property tax assessment until the property is repaired or reconstructed.

This is an application for Property Tax Installment Deferral. This relief is available only for property damaged or destroyed in a Governor-proclaimed disaster.