The law no longer limits tax proration for property destroyed after the rolls close to destruction caused by a verifiable accident such as fire or flood, but keeps that accident requirement for letting the assessor keep the property's old tax classification for up to 5 years.
Official title: property tax assessment; destroyed property
- September 12, 2026
- Applies retroactively from and after September 13, 2024
What changes
BeforeFor this section, "destroyed" meant physical destruction caused by a verifiable accident, including fire, flood or any other act of God. That definition applied to the whole section, including the rule for prorating a destroyed property's value.
NowThat definition is removed. The rules for prorating value and taxes on property destroyed after the county assessor closes the rolls now refer only to property that "has been destroyed," without the accident requirement. The text does not give a new definition.
BeforeIf the assessor found the property was destroyed (as defined above), the assessor could keep the property's tax classification from the date of destruction for 5 years or until an objectively verifiable change in use, whichever came sooner.
NowThe assessor may keep the classification for the same 5-year period or until an objectively verifiable change in use, whichever is earlier, but only if the assessor finds the property was destroyed by a verifiable accident, including fire, flood or any other act of God.
Who it affects
- Owners of property destroyed after the county assessor closes the rolls
- County assessors
- County treasurers
What you need to do
Nothing new is required. As under existing law, an owner of property destroyed after the rolls close may file a notice of claim to ask that the property's value be prorated.
What the law doesn't answer
- What counts as "destroyed" for prorating value now that the definition is removed, such as whether intentional demolition qualifies
- How owners would get refunds or corrections for tax years covered by the retroactive date
- How many properties or owners are affected
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.