Section 170 of the Revenue and Taxation Code provides for tax relief to people affected by a calamity such as wildfire of flood. If your property was damaged or destroyed under circumstances beyond your control, such as by fire or flood, and the loss in market value exceeds $10,000, you may be entitled to a reduction in your assessment and subsequent property tax obligation. Please fill out an Application for Reassessment of Property Damaged by Misfortune or Calamity and return it to the Assessor's Office. We will review your application and come out and inspect the property to assess the damage. Please provide professional estimates to fix the damage with your application.