If a calamity such as fire, earthquake or flood damages or destroys your property, you may be eligible for property tax relief, provided the loss exceeds $10,000. In such cases, the San Mateo County Assessor-County Clerk-Recorder’s Office, Assessor Division will reappraise the property to reflect its damaged condition. If the property is rebuilt in a like or similar manner to the original, the property will retain its previous value for tax purposes.
To qualify for property tax relief, you must file a calamity
claim form with the San Mateo County Assessor-County
Clerk-Recorder’s Office, Assessor Division within one year
from the date the property was damaged or destroyed.