RTC §194: As used in this chapter: (a) “Eligible county” means a county that meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a state of emergency.

As used in this chapter: (a) “Eligible county” means a county that meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a state of emergency. (2) Has adopted an ordinance providing property tax relief for disaster victims as provided in Section 170. (b) “Eligible property” means real property and any manufactured home, including any new construction that was completed or any change in ownership that occurred prior to the date of the disaster that meets both of the following requirements: (1) Is located in an eligible county. (2) Has sustained substantial disaster damage and the disaster resulted in the issuance of a state of emergency proclamation by the Governor. “Eligible property” does not include any real property or any manufactured home, whether or not it otherwise qualifies as eligible property, if that real property or manufactured home was purchased or otherwise acquired by a claimant for relief under this chapter after the last date on which the disaster occurred. (c) “Fair market value” means “full cash value” or “fair market value” as defined in Section 110. (d) “Next property tax installment payment date” means December 10 or April 10, whichever date occurs first after the last date on which the eligible property was damaged. (e) “Property tax deferral claim” means a claim filed by the owner of eligible property in conjunction with, or in addition to, the filing of an application for reassessment of that property pursuant to Section 170, that enables the owner to defer payment of the next installment of taxes on property on the regular secured roll for the current fiscal year, as provided in Section 194.1 or to defer payment of taxes on property on the supplemental roll for the current fiscal year, as provided in Section 194.9. (f) “Substantial disaster damage,” as to real property located in a county declared to be a disaster by the Governor, means, with respect to real property and any manufactured home that has received the homeowners’ exemption or is eligible for the exemption as of the most recent lien date, damage amounting to at least 10 percent of its fair market value or ten thousand dollars ($10,000), whichever is less; and, with respect to other property, damage to the parcel of at least 20 percent of its fair market value immediately preceding the disaster causing the damage.