Storm Damage and Your Property Taxes: LA County’s Misfortune & Calamity Relief

With El Niño storms bringing heavy rain to Los Angeles, the LA County Assessor issued a reminder on October 14, 2026: if your property is damaged or destroyed by a natural disaster, including flooding, severe storms or coastal surges, you may qualify for property tax relief.

The program: Misfortune & Calamity relief

The Assessor’s Office runs the Misfortune & Calamity (M&C) program for property damaged or destroyed by a natural disaster.

Who qualifies

• The damage must total at least $10,000.
• You must file a claim within 12 months of the date of the disaster.
• Eligible property includes homes and other real property, business equipment and fixtures, agricultural groves, aircraft, boats and certain manufactured homes. Household furnishings and state-licensed manufactured homes are not eligible.

What relief looks like

The reduction depends on the extent of the damage. A destroyed structure may qualify for a full reduction of its assessed value, while partial damage is reduced by percentage. The land keeps its assessed value. An Assessor’s Office appraiser calculates the percentage using a standard formula that may consider insurance.

If approved, the lower value applies from the date of the damage and stays in place until the property is repaired or rebuilt, changes ownership, or a base year value transfer occurs. Eligible owners may receive a refund of taxes already paid and a lower annual bill in the meantime.

File even if the county contacts you

The Assessor’s Office says it proactively identifies damaged properties, but still advises owners to file their own claim within the 12-month window.

How to file

The form is called the Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity. Get it at assessor.lacounty.gov/tax-relief/disaster-relief or by calling (213) 974-8658.

If storm damage has you weighing whether to repair, rebuild or sell, I’m happy to talk through your options and what the property could be worth today.

Andrei Rafols | CA DRE# 02020881 | Beverly & Co. | DRE# 02078273 | 9350 Wilshire Blvd, Suite 250, Beverly Hills, CA 90212 | 310-651-1906. This article is general information, not legal or tax advice. Equal Housing Opportunity.