There are a number of conditions/situations under which a property owner may be eligible for tax relief.
Market Value Decline/Property Tax ReliefCalifornia voters passed proposition 8 (Prop 8) in November 1978, which allows a temporary reduction when the market value of your property dips below its factored base year value as of the lien date (January 1st).
Transfer of Assessment to a Replacement Property By Senior CitizensSenior Citizen's Replacement Dwelling Benefit (Guide to Prop 60 & 90).
Transfer of Property Tax Base for Severely and Permanently Disabled OwnersProposition 110 allows homeowners who are severely and permanently physically disabled to transfer the base year value of their principal residence to a newly purchased or constructed replacement residence.
Disaster ReliefIf a major calamity such as a fire, earthquake or flooding damages or destroys your property, you may be eligible for property tax relief.
Disabled Property Tax AssistanceDisabled persons may qualify for tax assistance.