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Board of Equalization mobilizes property tax guidance and outreach after Southern California wildfires
Summary
At its Jan. 23 meeting, the Board of Equalization publicly summarized available property-tax disaster relief after sweeping Southern California wildfires, highlighted steps counties and the state are taking, and flagged possible legislative changes to ease recovery for homeowners and businesses.
The California State Board of Equalization on Jan. 23 outlined how property owners affected by the recent Southern California wildfires can seek tax relief and described ongoing agency and intergovernmental steps to speed help to victims.
Controller Cohen, Vice Chair Lieber, Member Vasquez and other board members used opening remarks and the executive director's report to describe damage to neighborhoods and the scale of the disaster and to summarize statutory relief and agency outreach. Executive Director Stowers said BOE staff published a disaster-relief guide and web resources and has been coordinating with county assessors, other state agencies and federal partners to help property owners pursue reductions or postponements of property taxes.
Why it matters: property taxes affect local services and the cash flow of households and small businesses trying to rebuild. The board emphasized the need for fast, clear communications so owners can access temporary reductions or deferrals while they reconstruct or decide whether to rebuild.
Key details and deadlines - Revenue and Taxation Code relief: Under the board’s summary of applicable law, property that meets the statutory definition of damage or destruction may qualify for relief when the loss in market value is at least $10,000. Approved claims may lead to temporary reductions in assessed value until a property is rebuilt. - Filing window and timing: The BOE reminded property owners that most county ordinances require a claim be filed within 12 months of the damage date; staff noted possible proposals to extend filing windows to 24 months in some circumstances and that counties may adopt longer deadlines in local ordinance. - Executive order: Governor Newsom issued an executive order extending state property-tax deadlines for victims in Los Angeles and Ventura counties until April 2026; the BOE said it is coordinating with counties and the Franchise Tax Board on implementation. - Assessor discretion: Several board members and staff stressed that many county assessors (for example, Los Angeles County Assessor Jeff Prang, as noted by members) are taking proactive steps to identify and help affected owners and can in many cases initiate relief without a formal taxpayer application, though the BOE advised filing a claim to ensure current contact information and records.
What the board and staff are doing - Public information: Executive Director Stowers said a BOE news release and an informational guide were posted to the agency website and distributed at disaster assistance centers; Member Vasquez brought printed guides to local assistance sites in Los Angeles. - Interagency coordination: The BOE is speaking with the Governor’s office, county assessors, the Franchise Tax Board, FEMA and the Small Business Administration to clarify options for property tax reductions, payment postponements and other relief pathways. - Taxpayer assistance: The Taxpayer Rights Advocate Office has issued educational materials and is handling an increased volume of casework. Lisa Thompson, Chief of the TRA Office, said the TRA completed roughly 380 cases in 2024 and is prepared to help affected taxpayers with valuation and administrative questions.
Board remarks "Our state is going to be in a busy rebuilding state," Controller Cohen said, calling the scene of the Palisades and Eaton fires "heartbreaking" and praising first responders and relief volunteers. Member Vasquez described intergenerational property losses along Sunset and said the board should consider deferrals "for 2, 3 years" in some cases as rebuilding stretches out. Vice Chair Lieber highlighted downstream effects on affordable housing and workers dependent on local economies.
Open questions and next steps - Statutory fixes: Board members and staff indicated potential legislation could extend claim filing windows, clarify postponements of tax installments and create other targeted tax relief for wildfire victims. The BOE will flag legislative concepts to the Legislature and the Governor as proposals are formalized. - Local implementation: While many affected counties have ordinances allowing assessors to initiate relief without a filed claim, the BOE asked property owners to file claims where possible so counties have reliable contact information.
Ending: The board said it will continue to publish updated guidance on the BOE website and to coordinate with county assessors, the Governor’s office and other agencies. The BOE reminded property owners in affected areas to check the agency’s disaster-relief page and the TRA information guide for details about eligibility and filing requirements.
