Following disasters, State and local governments may reassess real property values within their jurisdictions. Some applicants have sought reimbursement of the costs of these activities from FEMA under the Stafford Act. This policy applies to all disasters. It should be used by all personnel involved in the administration of the public assistance program.
This policy is archived and has been superseded by the policy currently in effect.
Date Signed: November 30, 1998
Response and Recovery Policy Number: 9525.1
Title: Post-Disaster Property Tax Reassessment
Purpose: To state FEMA policy that post-disaster real property reassessment costs are not eligible for reimbursement under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, P.L. 93-288 as amended (Stafford Act).
Scope and Audience: This policy applies to all disasters. It should be used by all personnel involved in the administration of the public assistance program.
Background: Following disasters, State and local governments may reassess real property values within their jurisdictions. Some applicants have sought reimbursement of the costs of these activities from FEMA under the Stafford Act. They have asserted that the reassessments were eligible for reimbursements because they were:
the result of the disaster;
the properties were located in the designated disaster areas; and,
the reassessments were the legal responsibility of the applicants [44 CFR 206.223(a)].
In addition to meeting these criteria, an eligible item of work must be authorized in the Stafford Act and the remaining provisions of the regulations. Specifically, the reassessment of the property is not authorized under Section 403 of the Stafford Act in that it is not essential to meeting an immediate threat to life or property resulting from a major disaster. Such activity also is not connected with permanent restoration of facilities authorized under Section 406 of the Act.
Policy: The Stafford Act does not authorize the reimbursement of costs associated with the reassessment of real property. Therefore, the costs associated with the post-disaster reassessment of property values are not eligible for reimbursement.
Supersession: Post-Disaster Property Tax Reassessment, Response and Recovery Directorate Policy No. 4511.100 A, EX, dated October 17, 1995. This document validates/reproduces the text of the 1995 document.
Authorities: Sections 403 and 406 of the Stafford Act and 44 CFR 206.223
Originating Office: Infrastructure Division, Response and Recovery Directorate
Review Date: Two years from date of publication
Lacy E. Suiter
Executive Associate Director
Response and Recovery Directorate
Distribution: Regional Directors, Regional and Headquarters R & R Division Directors