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Tax Law

California State Board of Equalization Does Not Issue Guidance on Property Tax Disaster Relief for COVID-19

In a 3-2 split vote, the California State Board of Equalization (BOE) voted against issuing formal guidance to county assessors regarding mid-year re-assessments due to declines in value caused by the COVID-19 pandemic.

  • Similar to a number of other states, California law provides valuation relief for property tax purposes due to calamities, emergencies, and disasters.
  • These property tax relief provisions provide an opportunity for immediate tax reductions as a result of disaster declarations, stay at home orders, and other mandatory restrictions caused by the COVID-19 epidemic.
  • Despite the BOE’s decision to forgo issuing formal guidance, taxpayers should still consider filing such disaster relief claims with local assessors.

Read our full legal alert here.