Property Tax Relief

When a property is damaged or destroyed, property owners can request a “misfortune or calamity” ("MoC") reassessment by filing a form with the county assessor within 12 months of the date of loss. This will reduce or eliminate property taxes until the home is rebuilt. Property taxes may still be owed on the assessed value of the land but that value may have been reduced by the condition of the property after the disaster.

The MoC form is filed with the county tax assessor, and there is no fee to file it. You may download the form, print, and mail it in to the assessor - or you may use the link below to file the form directly.

If you do not have your AIN, click or paste this into your browser: https://zimas.lacity.org/

You will then be prompted to add your address, and the APN (Assessor's Parcel Number) will appear in the far left side of the screen. While your there, you can check your lot size, permitted structures, etc.

Note that the Mayor and Governor may have approved a one year DEFERRAL of late-pay penalties for your property taxes, but they may not automatically grant a reassessment.  

As always, speak to your legal, tax, or real estate professional before filing the MoC request.