Property owners whose property was damaged or destroyed in the Leonard Fire may qualify for property tax relief according to Calaveras County Assessor Randy Metzger. "The Revenue and Taxation Code provides an opportunity for property tax relief under certain circumstances. Owners are encouraged to call our office for details," said Metzger.

Applications for reassessment must be filed in writing within 60 days. Metzger advised that application forms can be obtained by calling the Assessor’s Office. "The amount of damage must exceed $5,000 in order to qualify for property tax relief," added Metzger.

Qualified owners obtain tax relief two ways. First, the current year’s taxes will be reduced. The reduction in taxes is prorated based on the time remaining in the fiscal year. The assessed value is reduced based on the percentage of damage but cannot exceed the actual loss. Second, owners who rebuild will retain their factored base year value on the portion that is rebuilt. This protection does not apply to any added square footage.

Assessor Metzger noted "the law is quite complex. Owners must apply for reassessment of property damaged by misfortune or calamity." Property owners with questions about their assessed values or who would like an Application for Reassessment for Property Damaged by Misfortune or Calamity are encouraged to call the Assessor’s Office at 209.754.6356.