Winter Fires of 2025: real property tax: exemptions and reassessment.
Vote required
Two Thirds
Fiscal committee
No
Appropriation
No
Current location
Chaptered
Take action
Record your position on this measure.
Create an account to take a stance, submit a written position, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill provides property tax exemptions and extends reassessment periods for homeowners in Los Angeles and Ventura counties who suffered damage or destruction from specific wildfires (2024 Mountain Fire, 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, and Woodley Fire). It extends the 5-year timeframe for applying base year values to replacement properties for those affected by these disasters, and it modifies the rules for determining eligibility for a use-based exemption for properties impacted by the fires. The bill also makes findings regarding the necessity of a special statute for the affected counties and clarifies reimbursement obligations for state mandates.
Key provisions
- Extends the 5-year timeframe for applying base year values to replacement properties for homeowners affected by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, and the 2024 Mountain Fire or Franklin Fire.
- Authorizes local governments to extend the period for filing reassessment applications to 24 months for properties damaged by the specified wildfires.
- Creates a use-based property tax exemption for properties impacted by the specified wildfires that previously qualified for an exemption in 2025.
- Allows a local government to determine the appropriate date of damage for reassessment purposes.
- Provides a disabled veteran’s property tax exemption for the principal place of residence if the veteran is totally disabled due to a service-connected injury or disease, and deems property to be the principal place of residence if a dwelling was completely destroyed.
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours