Property
Substantially Damaged by Disaster (Prop 50, R&T Section
69)
Taxpayer's whose property has been destroyed or damaged
in a Governor declared disaster area can transfer the
Prop.13 base year value to a comparable property.
Property is "substantially damaged or destroyed"
if it sustains physical damage amounting to more than
50% of the property's market value before the disaster
occurred. Damage includes a property's loss in value due
to permanently restricted access caused by the disaster.
For more information, or if you are not certain
about the information you are looking for, call the Santa
Clara County Assessor’s Office @ 408-299-5500
Contact
us for more info on Santa Clara County Proposition 50
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