Detailed Discussion
Following disasters, State and local governments may conduct Tax Assessments to reassess real property values within their jurisdictions. Although property reassessments may be the legal responsibility of the applicant following a disaster, they are not eligible for reimbursement under the Stafford Act because the reassessments are neither essential to meeting an immediate threat to life or improved property nor connected with the permanent restoration of eligible facilities.
References: Sections 403 and 406 of the Stafford Act 44 CFR §206.223
Post-Disaster Property Tax Assessment, FEMA Policy 9525.1, dated November
30, 1998