I just received a press release from San Bernardino County Assessor Bill Postmus announcing his office's intention of providing property tax relief to fire victims:
However, for those property owners who are facing damaged structures, please know that my office stands ready to assist you immediately.
"Under California State Revenue and Taxation Code 170/Misfortune and Calamity, a property owner is entitled to reassessment of property where damage has exceeded $10,000. This important exemption should be filed as quickly as possible.
"I stand in solidarity with those who are victims of this terrible disaster," concluded Assessor Postmus. "My staff and I will ensure that those who have suffered property damages or losses will be afforded any and all available tax relief in an efficient and prompt manner."
OC Assessor Webster Guillory -- who has a reputation in county assessor circles as being one of the most, if not the most, aggressive Assessors in the state -- should take note and follow Postmus' lead, if he isn't planning to already. Guillory has the statutory authority to give fire victims property tax relief. He ought to use it.
Misfortunue or calamity relief under Rev. & Tax. Code section 170 is dependent on whether the Orange County BOS has adopted an ordinance authorizating that relief. (R&T Code section 107(a).) Even if the Board has authorized such relief, they may not have given the assessor authority to process value reductions without an application from the property owner. Ibid.
In my opinion our assessor has several shortcomings; creating property owners from tax relief after their homes burn down is not one of them. Even he knows how to avoid the truly bad press.
Posted by: Meddlesome Nobody | October 23, 2007 at 11:52 AM