As the result of the winter storms that impacted San Mateo County during the period December 2022 to January 2023, the Governor and the Federal Government issued a Major Disaster Declaration for the purpose of assisting San Mateo County residents who may have suffered property losses caused by the recent storms. 

Property owners impacted by the 2022-23 Winter Storms may be eligible for calamity property tax relief. This relief includes a temporary reduction in assessed values as well as an exclusion from reassessment when the property is repaired or rebuilt. To be eligible, your property must have suffered at least $10,000 in physical damage to taxable property. Damages to personal belongings, such as household furnishings, are not eligible since they are not assessed for property tax purposes.

If your calamity application is approved, and your taxes are not paid by your mortgage company, you may also be eligible to defer the 2nd installment of your property tax bill that is due on April 10, 2023.

Filing deadlines:

  • Property tax deferral: Both the calamity application and request for deferral must be filed with the Assessor’s Office before April 10, 2023.
  • Calamity only: Submit a calamity application to the Assessor’s Office within 12 months of the date of damage. Applications received after the deadline are not eligible for calamity relief (reduction in assessed value and exclusion from reassessment upon repair/rebuilding).

Winter Storm 2022-23 Calamity Packet

Should you have any questions, please don’t hesitate to contact our office at assessor@smcacre.gov or 650.599.1227 for more information.