Do I need to build "Like For Like"?

“Like for Like” is a system the building department created to simplify rebuilding for those who want to construct something very similar (in size) to what they had before.

This guide was built in partnership with AIA. 
fact-checked by licensed professionals and building experts. 
Consult a builder or architect for specifics to your situation.

what does

it mean?

Folks are often confused by this because they misunderstand “Like-For-Like” as being an exemption from tax reassessment.

The only way to avoid an increase in your taxes is if your home is "substantially similar" to the one that was lost, (in size, number of bedrooms and bathrooms, finishes, height, square footage, etc).

Let’s break down what it means and how it would actually affect your build. 

how big you

can build

To qualify for Like-for-like, the size of your new home is tied to the size of your old home, and the rules differ slightly depending on where you are:

LA County

If your home was under 2,000 SF: You can add up to 200 additional SF

If your home was over 2,000 SF: You can add up to 10% additional SF

LA City

All sizes of home: You can add up to 10% additional SF

TIP:

You’ll find the Square footage the assessor has for your home in your PostFire Profile. 

can it look

different?

Like-for-like does not mean you have to use the same design.

You can change the layout, style, and configuration of the home as long as it’s in a similar location, similarly sized, and has a similar height or bulk.

There are a number of architects offering plans at discounted rates or for free that might qualify you as Like-for-like.

reassessment

Myth: Building “Like-for-like” means your property taxes won't get reassessed.

Facts: The really simple explanation is that unless your home was just reassessed before the fires, it’s likely your home will have new taxes applied once you rebuild; it’s just a matter of how much. 


Reassessment

even if I build

Like-for-like?

Like-for-like is a building standard, not a tax rule. It allows you to potentially get your permits approved faster, or to grandfather in setbacks that wouldn’t be allowed today, but it doesn’t have anything to do with your taxes.

What will cause my

bill to go up?

  1. If the rebuild increases the value of the home more than 120%

    You’ll see an increase on your tax bill to reflect that value change. 

    An example: If your home was worth $1m before the fire, and it’s worth $1.3m when you’re rebuilt, you’ll have new taxes on the $300k difference.


  2. An increase in size or number of bedrooms and bathrooms.

    Any additional square footage over what you had previously will have new taxes applied to that portion of the house.

    An example: If your home was 1500 SF and you build to 1,700, the additional 200 SF will have new taxes applied.

How is an increase in

value calculated?


The assessor will look at the “Fair Market Value” of your property the day before the fires, and then look at the fair market value of your home at the time of reassessment. If it’s gone up by more than 20%, anything over the previous value will have new taxes applied. 

An example: If the fair market value of your home was $1m the day before the fires, and it’s valued at $1.3m once you have rebuilt, taxes will be applied to the additional $300k. 

So why might my

taxes increase?

Your new home will be built to today’s codes, which require energy efficiency and resiliency improvements (plus any material upgrades you make), so unless your home was fairly new at the time of the fires, these changes will likely cause the value of your property to increase significantly.

While this is great for your net worth, it may push you over the 120% value threshold for reassessment. 

EXEMPTIONS

To qualify for tax reassessment exemption, you must:

  • Not exceed 120% of your previous home’s fair market value taken from one day before the fires 

Note: This may be hard to achieve unless you can demonstrate with reasonable market research the fair market value of your home taken from the day before the fires via comparable home sales. If your home was very new at the time of the fires, it will be easier to use this method. 

  • Build something “substantially similar”* to what you had as it applies to bedroom and bathroom count, height, style, placement on the lot, and/or setbacks. 

*This is a vague term used by the tax collector’s office. At this time, no further explanation has been offered.

benefits

“How would building Like For Like benefit me?”

  • Like-for-like plans can speed up your permitting process by, on average, roughly two weeks. 

  • If you had setbacks or zoning that would not be allowed today, you may be able to grandfather them in with a Like For Like build. 

For Example: There are some lots in Altadena that are very narrow and would be unbuildable using current building codes, so this would be important to those homeowners. 

Note: Building outside of current setback rules may preclude you from qualifying as a resilient home and make it harder to get insurance. Experts caution against this if you can avoid it.

qualifying

Is there a way to check if my plans qualify?

To check if your rebuild qualifies:

• Contact the County Assessor’s Office directly, here.

• Ask for a Section 70.5 exclusion form or guidance.

• Provide plans and specs before building if you want written confirmation.

faqs

  • Go to your PostFire profile, and you’ll see the square footage that’s on record for you.

  • It’s in your PostFire profile, too. :)

  • Yes, you can completely change the interior layout, but you cannot increase the number of bedrooms or bathrooms.


  • That remains somewhat unclear under the “substantially similar” rules. Technically, yes, but you would have to be mindful of not exceeding 120% of your pre-fire value.

  • No, it can be a completely different aesthetic, but the footprint does have to be substantially similar, and it does have to be in a similar spot as your old house. 

  • This is a term used by the tax assessor, not the building department, and the definition is somewhat nebulous. It includes:

    • Structural/Placement 

    Size, height, placement, bedroom/bathroom count, quality, etc. 

    • Market Value

    The replacement home’s market value must be within about ±20% of the destroyed home’s pre-loss value taken one day before the fires.

    • Utility 

    It must serve the same purpose as the original. Ie, You can’t replace a residence with a commercial space.