Getting every property tax break you’re owed

By Judy Abel · Fri Jun 12 2026

Los Angeles County Assessor Jeff Prang walks fire survivors through benefits available to them

Major property tax relief programs are still available for Palisades and Eaton fire survivors. Los Angeles County Assessor Jeffrey Prang held a webinar earlier this month discussing property tax breaks thousands of homeowners affected by the fires may qualify for as rebuilding efforts continue.

Speaking during the webinar hosted by the Every Fire Survivors Network, Prang outlined the scale of destruction in the Palisades fire zone and detailed several tax relief programs intended to help residents recover financially while rebuildingtheir homes.

According to Prang, approximately 8,400 real estate parcels were impacted by the Palisades Fire. Of those, roughly 6,900 properties were identified as potentially eligible for reassessment and disaster-related tax relief.

So far, the assessor’s office has processed claims on approximately 6,500 Palisades-area properties, resulting in more than $4 billion in temporary assessed value reductions. That’s significantly higher than the reductions associated with the Eaton Fire because of the substantially greater property values along the coast.

Prang reported about 4,000 homes in the Palisades fire zone were completely destroyed, while hundreds of others sustained major structural damage. Thousands more experienced smoke damage, ash contamination, or other impacts that may still qualify homeowners for reassessment relief under California’s “misfortune and calamity” property tax program. “We’re always happy to help people walk through the property tax assessment system, which can be very complicated and nuanced,” Prang said.

Under the program, property owners generally qualify for temporary tax reductions if their losses exceed $10,000. Emergency legislation extended the filing deadline from one year to two years following the fires, giving survivors additional time to apply. The Assessor  emphasized that even smoke damage may qualify for reassessment.

While damaged homes can receive substantial reductions in taxable value, Prang explained that the land itself still retains value and remains taxable. However, he noted that the assessor’s office took the unusual step of reducing land values in the Palisades burn area because of contamination concerns, environmental damage, and uncertainty surrounding rebuilding timelines. “That’s something no other assessor has done before,” he said.

One of the central concerns among Palisades homeowners has been whether rebuilding larger replacement homes would trigger sharp increases in property taxes. According to Prang, homeowners rebuilding substantially equivalent homes generally can retain their original Proposition 13 tax base. He also said his office is administratively allowing homeowners to rebuild up to 110% of their original home size — consistent with emergency rebuilding orders issued by Gov. Gavin Newsom — without automatically triggering full reassessment. “I’m doing that because I think it’s the right and fair thing to do,” Prang said.

He did express disappointment that Senate Bill 1352, which would have formally codified the policy statewide, failed to advance in Sacramento earlier this year. The assessor also highlighted several property tax transfer programs that could especially benefit Palisades Fire homeowners facing extraordinarily high rebuilding costs.

Under Proposition 19, eligible homeowners can transfer their lower property tax base to a replacement primary residence anywhere in California, including newly purchased homes outside Los Angeles County. Other programs, including Propositions 50 and 171, allow disaster victims to transfer tax bases while rebuilding or relocating under certain conditions.

Prang said lawmakers also recently approved legislation extending the rebuilding window from five years to eight years before reassessment penalties could apply — a significant issue for Palisades Fire survivors, residents facing lengthy coastal permitting and construction delays.

Officials from the Los Angeles County Treasurer and Tax Collector’s office also described a special tax deferral program for wildfire survivors. Sherry Chang of the office said eligible homeowners may defer several recent property tax installments until June 30, 2030, without penalties or interest. The deferred bills include April 2025, December 2025, and April 2026 property tax payments, as well as certain supplemental assessments. Chang encouraged residents to make partial payments when possible to reduce future financial burdens. “Los Angeles County is one of the counties out there that does accept partial payments,” she said.

Officials additionally urged Palisades Fire survivor homeowners to update mailing addresses with county agencies and enroll in the assessor’s Homeowner Alert program to guard against property fraud during the rebuilding process. Go to assessor.lacounty.gov to access the form.

The webinar concluded with questions from survivors frustrated by rebuilding costs, insurance gaps, and uncertainty surrounding future assessments. Prang acknowledged that some residents had called for a full property tax holiday while rebuilding but said California law currently does not permit such exemptions without a constitutional amendment.