Property tax: exclusion from reassessment: home hardening retrofitting improvements.
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Majority
Fiscal committee
No
Appropriation
No
Current location
Appropriations
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill aims to provide property tax relief for homeowners who make improvements to strengthen their homes against wildfires and earthquakes. Specifically, it clarifies that certain ‘home hardening retrofitting improvements,’ such as fire-resistant roofing, windows, and defensible space, are considered nonassessable repairs and maintenance, as long as they don’t add square footage, change the property’s use, or involve significant structural changes. The State Board of Equalization will create rules to implement this change.
Key provisions
- Defines ‘home hardening retrofitting improvement’ as compliant with the California Wildland-Urban Interface Code.
- Specifies eligible improvements include Class A roofs, multiplane windows, vent screening, defensible space, and fire-resistant materials.
- Excludes modifications that expand the property's square footage.
- Clarifies that improvements meeting the criteria are considered nonassessable repair and maintenance.
- Requires the State Board of Equalization to adopt rules for implementation.
- The rules will specify that improvements do not trigger reassessment as new construction if they don’t add square footage, change property use, or involve structural reconfiguration.
- References specific sections of the California Code of Regulations for detailed requirements.
Who is affected
- Homeowners
- Property Taxpayers
Bill text
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Sponsors
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7 on record
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