California Mall Loses Bid for Covid-Related Property Tax Break

The owner of an Orange County mall can’t claim property tax relief for the years state-mandated Covid-19 closures reduced its business because there was no physical damage to the property, a state appeals court ruled.

Since 2020, states have been grappling with how to treat property tax valuations for years where the pandemic kept commercial businesses from operating.

Under California law, property owners can file a calamity application for tax relief if their property was in an area “proclaimed by the Governor to be in a state of disaster, if that property was damaged or destroyed” in direct relation to ...