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