After my property is rebuilt or repaired following the damage, will my property taxes be increased over what they were before?
No. Property owners will retain their previous factored base year value if the restructure is rebuilt in a like or similar manner, regardless of the actual cost of construction. However, any new square footage or extras, such as additional baths, will be added to the base year value at its full market value. For more information go to: https://www.boe.ca.gov/proptaxes/faqs/disaster.htm#8