Intercounty property transfers for disaster victims - Spidell

Intercounty property transfers for disaster victims


California disaster victims who were displaced from their homes may transfer their principal residence’s base-year value for property tax assessment purposes to a replacement home in:

  • Glenn County, effective January 16, 2020 (SBE Letter to County Assessors No. 2020/014); or
  • Yuba County, effective April 11, 2019, applicable to replacement property purchased in Yuba County on or after October 20, 1991 (SBE Letter to County Assessors No. 2020/018)

The transfer is only available if the replacement home is of equal or lesser value than the damaged or destroyed home.

Under R&TC §69.3, disaster victims may transfer their damaged or destroyed home’s base-year value for property tax assessment purposes to a replacement property in counties that have adopted an ordinance authorizing such a transfer.

Currently, only the following counties authorize such a transfer:

  • Contra Costa;
  • Glenn;
  • Los Angeles;
  • Modoc;
  • Orange;
  • San Diego;
  • San Francisco;
  • Santa Clara;
  • Solano;
  • Sonoma;
  • Sutter;
  • Ventura; and
  • Yuba.