Special Fee Waivers and Filing Extensions
Emergency Tax Relief for Business Owners (CDTFA)
Emergency tax or fee relief is available for business owners or feepayers directly affected by disasters through the California Department of Tax and Fee Administration (formerly the State Board of Equalization (BOE). Relief may include the extension of tax return due dates, relief of penalty and interest, or replacement copies of records lost due to disasters. For questions or assistance regarding sales and use tax, or special taxes and fees, contact the CDTFA at 1-800-400-7115 (TTY: 1-800-735-2929) or visit the CDTFA website at www.cdtfa.ca.gov.
Disaster Relief – Frequently Asked Questions
Disaster Relief Frequently Asked Questions and Disaster Relief Quick Reference Chart from the California Department of Tax and Fee Administration. To view these resources, click here.
Assistance for Employers (EDD)
CA employers who are directly affected by a state of emergency may request up to a 60-day extension to file their state payroll reports and to deposit state payroll taxes with the California Employment Development Department (EDD), without penalty or interest. For further information, visit the EDD’s Emergency and Disaster Assistance for Employers page at: http://www.edd.ca.gov/payroll_taxes/emergency_and_disaster_assistance_for_employers.htm, or call the EDD Taxpayer Assistance Center at 1-888-745-3886; TTY 1-800-547-9565.
The Franchise Tax Board (FTB) provides guidance in obtaining tax relief for disaster casualty losses. Contact FTB at 1-800-852-5711 (TTY/TDD for hearing or speech impaired: 1-800-822-6268) or visit the FTB website at: www.ftb.ca.gov search keyword “disaster losses”.
Internal Revenue Service
For information on Disaster Assistance and Emergency Relief for Individuals and Businesses, visit the IRS website at www.IRS.gov, search keyword “Disaster” (Disaster Assistance) or contact the Internal Revenue Service (IRS) at 1-800-829-1040, (TTY: 1-800-829-4059).
County Specific Information
Tax Resources and Information
2017 Wildfire Property Tax Reassessment Information
Revenue and Taxation Code section 170(a)(1) allows homeowners to apply for reassessment of their property if it has been the damaged or destroyed by Governor-declared disaster. The county assessor will immediately reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes. If a manufactured home is totally destroyed in a Governor-declared disaster, it may be replaced by a comparable unit without an increase in either the property taxes or the vehicle license and registration fees. More information here.
Section 194.1 of the Revenue and Taxation Code allows any owner of eligible property who files a claim for calamity reassessment pursuant to Section 170 on or before the next property tax installment delinquency date (December 10, 2017) to ask the county assessor to defer payment of that installment of property taxes on the regular secured roll for the current fiscal year (deferral does not apply to impound accounts handled by your lender). The new due date for the deferred taxes will be 30 days after you receive the corrected property tax bill. If delinquency date falls on a weekend or holiday, as it does in this case, the delinquency date is the next business date.
|County||Deadline||Link to County Application for Reassessment|
|Butte||December 10, 2017||http://www.buttecounty.net/Portals/3/Calamity ApplicationForm.pdf|
|Lake||December 10, 2017||http://www.co.lake.ca.us/Assets/Departments /AssessorRecorder/Assessor+Forms/Propert y+Damage/2016_Section_170.pdf|
|Mendocino||December 10, 2017||https://www.mendocinocounty.org/home/showdocument?id=12276|
|Napa||December 10, 2017||http://www.countyofnapa.org/calamity/|
|Nevada||December 10, 2017||https://www.mynevadacounty.com/Document Center/View/21066|
|Orange||December 10, 2017||http://www.ocgov.com/civicax/filebank/blobdl oad.aspx?BlobID=3110|
|Sonoma||December 10, 2017||http://sonomacounty.ca.gov/CRA/Assessor/|
|Yuba||December 10, 2017||http://www.co.yuba.ca.us/departments/asses sor/Cascade/Corrected%20Section%20170% 20Wildfire%202017%20Application.pdf|