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SANTA CLARA COUNTY CODE OF ORDINANCES: CHAPTER VI. PROPERTY TAX REASSESSMENT OF PROPERTY DAMAGED OR DESTROYED BY MISFORTUNE OR CALAMITY

Copyrighted by SANTA CLARA COUNTY CODE & Municipal Code Corporation, 1998.

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CHAPTER VI.
PROPERTY TAX REASSESSMENT OF PROPERTY DAMAGED OR DESTROYED BY MISFORTUNE OR CALAMITY

Sec. A30-76. Purpose.

It is the purpose of this ordinance that every assessee of any taxable property, or any person liable for taxes thereon, whose property was damaged or destroyed, without his/her fault by a misfortune or calamity, whether or not in such an area or region subsequently proclaimed by the Governor to be in a state of disaster, may apply for reassessment of that property, in accordance with Article XIII, Section 15, of the California Constitution, as provided therein.

(Ord. No. NS-300.593, § 1, 1-28-97; Ord. No. NS-300.664, § 1, 3-26-02)

Sec. A30-77. Definitions.

Unless otherwise defined in this chapter, the definitions set forth in California Revenue and Taxation Code §§ 170 and 172.1 shall govern the interpretation of terms used in this chapter.

(Ord. No. NS-300.593, § 2, 1-28-97)

Sec. A30-78. Application for reassessment.

An assessee of taxable property, or person liable for the taxes thereon, whose property was damaged or destroyed without his/her fault as a result of a misfortune or disaster as described in Section A30-76, may deliver to the County Assessor a written application requesting reassessment. The application must show the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage. The application shall be executed under penalty of perjury, or if executed outside the State, verified by affidavit.

(Ord. No. NS-300.593, § 3, 1-28-97)

Sec. A30-79. Manner of reassessment by Assessor.

Upon receiving a proper application, the Assessor shall appraise the property and determine separately the full cash value of land, improvements and personalty immediately before and after the damage or destruction. If the sum of the full cash values of the land, improvements and personalty before the damage or destruction exceeds the sum of the values after the damage by $10,000.00 or more, the Assessor shall also separately determine the percentage reduction in value of land and improvements due to the damage or destruction. The Assessor shall reduce the value appearing on the assessment roll the percentages of damage or destruction computed pursuant to this section, and the taxes due on the property shall be adjusted as provided in Section A30-82 herein; provided, however, that the amount of the reduction shall not exceed the actual loss.

(Ord. No. NS-300.593, § 4, 1-28-97; Ord. No. NS-300.664, § 2, 3-26-02)

Sec. A30-80. Notice of reassessment and appeal.

The Assessor shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall state that the applicant may appeal the proposed reassessment to the Santa Clara County Assessment Appeals Board within six months of the date of mailing the notice. If an appeal is requested within the six-month time period, the Assessment Appeals Board shall hear and decide the matter as if the proposed reassessment had been entered on the rolls and assessment made outside the regular assessment period. The decision of the Assessment Appeals Board regarding the damaged value of the property shall be final, provided that a decision of the Assessment Appeals Board regarding any assessment made pursuant to this section shall create no presumption as regards the value of the affected property subsequent to the date of the damage.

Those reassessed values resulting from reductions in full cash value of amounts, as determined above, shall be forwarded to the Auditor by the Assessor or the Clerk of the Assessment Appeals Board, as the case may be. The Controller-Treasurer shall enter the reassessed values on the roll. After being entered on the roll, such reassessed values shall not be subject to review, except by a court of competent jurisdiction.

(Ord. No. NS-300.593, § 5, 1-28-97; Ord. No. NS-300.664, § 3, 3-26-02)

Sec. A30-81. Reassessment if no application is filed.

If no such application is made and the Assessor determines that within the preceding 12 months a property has suffered damage caused by the aforementioned misfortune or calamity, which may qualify the property owner for relief, the Assessor may, but is not required to, reassess the property as provided in Section A30-79 herein, and notify the last known owner of the property of the reassessment, or provide the last known owner of the property with an application for reassessment. The property owner shall file the completed application within 60 days of the date of mailing of notification by the Assessor, but in no case more than 12 months after the occurrence of said damage.

(Ord. No. NS-300.593, § 6, 1-28-97; Ord. No. NS-300.664, § 3, 3-26-02)

Sec. A30-82. Reassessment applicable for fiscal year.

The tax rate fixed for property on the roll on which the property so reassessed appeared at the time of the misfortune or calamity, shall be applied to the amount of the reassessment as determined in accordance with this section and the assessee shall be liable for: (1) a prorated portion of the taxes that would have been due on the property for the current fiscal year had the misfortune or calamity not occurred, to be determined on the basis of the number of months in the current fiscal year prior to the misfortune or calamity; plus, (2) a proration of the tax due on the property as reassessed in its damaged or destroyed condition, to be determined on the basis of the number of months in the fiscal year after the damage or destruction, including the month in which the damage was incurred. If the damage or destruction occurred after January 1 and before the beginning of the next fiscal year, the reassessment shall be utilized to determine the tax liability for the next fiscal year; provided, however, if the property is fully restored during the next fiscal year, taxes due for that year shall be prorated based on the number of months in the year before and after the completion of restoration.

(Ord. No. NS-300.593, § 7, 1-28-97)

Sec. A30-83. Reassessment upon restoration or repair.

The assessed value of the property in its damaged condition, as determined pursuant to Section A30-79, compounded annually by the inflation factor specified in Revenue and Taxation Code § 51(a) shall be the taxable value of the property until it is restored, repaired, reconstructed or other provisions of the law require the establishment of a new base year value.

If partial reconstruction, restoration or repair has occurred on any subsequent lien date, the taxable value shall be increased by an amount determined by multiplying the difference between its factored base year value immediately before the calamity and its assessed value in its damaged condition by the percentage of the repair, reconstruction or restoration completed on that lien date.

(1) When the property is fully repaired, restored or reconstructed, the Assessor shall make an additional assessment or assessments in accordance with Subparagraph (A) or (B) upon completion of the repair, restoration or reconstruction.

(A) If the completion of the repair, restoration or reconstruction occurs on or after January 1, but on or before May 31, then there shall be two additional assessments. The first additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value on the current roll. The second additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value to be enrolled on the roll being prepared.

(B) If the completion of the repair, restoration or reconstruction occurs on or after June 1, but before the succeeding January 1, then the additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value on the current roll.

(2) On the lien date following completion of the repair, restoration or reconstruction, the Assessor shall enroll the new taxable value of the property as of that lien date.

(3) For purposes of this subdivision "new taxable value" shall mean the lesser of the property's (A) full cash value, or (B) factored base year value or its factored base year value as adjusted pursuant to Revenue and Taxation Code § 70(c).

(Ord. No. NS-300.593, § 8, 1-28-97)

Sec. A30-84. Refund of excess taxes paid.

Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Chapter 5 of Part 9 of the Revenue and Taxation Code (Revenue and Taxation Code § 5096 et seq.), as an erroneously collected tax or by an order of the Board of Supervisors without the necessity of a claim being filed.

(Ord. No. NS-300.593, § 9, 1-28-97)

Sec. A30-85. Operative date.

This chapter shall apply to property damaged on or after January 1, 1997.

(Ord. No. NS-300.593, § 10, 1-28-97)

Secs. A30-86--A30-199. Reserved.