AB 1253
Property taxation: newly constructed property: reconstruction of damaged or destroyed property.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Appropriations
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Sign in to take action- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill modifies California’s property tax laws to address the assessment of newly constructed or reconstructed property after damage or destruction. Specifically, it allows assessors to determine that reconstruction of property damaged by disasters, like the 2025 wildfires, is not considered ‘new construction’ if it’s substantially equivalent to the property before the damage. Furthermore, the bill provides a mechanism for assessors to align their ‘substantial equivalence’ assessments with government-mandated rebuilding standards during such events, streamlining the rebuilding process.
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