If your property has been damaged by a calamity, you need to file a disaster relief claim with the county assessor. This will allow your current property taxes to be reduced for that portion of the property damaged or destroyed. This reduction will be from the first of the month in which the damage occurred, and will remain in effect until the property is rebuilt or repaired. Some county assessors have the authority to reduce a property’s value for damage without a disaster relief claim. Please check with your county assessor’s office to verify whether a claim is required.
In addition, if your property has been substantially damaged or destroyed in a Governor-proclaimed disaster and you have either filed a disaster relief claim with the county assessor to reduce your taxes or have been granted disaster relief by the assessor, you may file a claim to postpone the next installment of property taxes that occurs immediately after the disaster. If you file a "property tax deferral claim" with the county assessor before the next property tax installment payment date, that payment will be postponed without penalty or interest until the county assessor has reassessed the property and you receive a corrected tax bill.
To qualify for deferral, for property receiving a homeowners’ exemption, "substantial disaster damage" means damage amounting to at least 10 percent of its fair market value or $10,000 whichever is less. For all other property, the damage must be at least 20 percent of value. However, tax deferral is not available where property taxes are paid through impound accounts.