Real property tax: transfer of base year value: generational transfers: wildfire.
- Extends the property tax exclusion filing deadline to three years for properties damaged by specific 2025 wildfires.
- Maintains property tax benefits when transferring homes between parents, children, grandparents and grandchildren.
- Requires properties to become the transferee's primary residence within one year to qualify for tax benefits.
- Allows counties to charge processing fees up to $175 for late exclusion claims.
Senator Pérez's property tax legislation extends the filing deadline for certain property tax exclusions in Los Angeles County, specifically addressing properties damaged by six major wildfires in 2025. The bill allows property owners to file claims within three years of receiving a supplemental or escape assessment notice, rather than the standard six-month window, if their property was reassessed due to damage from the Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley fires.
The measure modifies existing parent-child and grandparent-grandchild transfer exclusions by treating claims as timely when filed within this extended period, provided the property was damaged by one of the specified fires and the Governor declared a state of emergency. It also adjusts the timeline for claiming homeowners' and disabled veterans' exemptions, allowing claims within one year of receiving an assessment notice under the same wildfire-related circumstances.
For properties not impacted by the fires, the bill maintains current filing requirements, including the six-month deadline after receiving an assessment notice. Local tax officials retain authority to impose a one-time processing fee, capped at $175, for late claims filed beyond 60 days of notification. The legislation includes provisions for state reimbursement to local agencies for costs associated with implementing these changes.
 Sharon Quirk-SilvaD Assemblymember | Committee Member |  Not Contacted | |
 Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
 Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
 Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
 Tri TaR Assemblymember | Committee Member | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 38 | 0 | 2 | 40 | PASS |
- Extends the property tax exclusion filing deadline to three years for properties damaged by specific 2025 wildfires.
- Maintains property tax benefits when transferring homes between parents, children, grandparents and grandchildren.
- Requires properties to become the transferee's primary residence within one year to qualify for tax benefits.
- Allows counties to charge processing fees up to $175 for late exclusion claims.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Senator Pérez's property tax legislation extends the filing deadline for certain property tax exclusions in Los Angeles County, specifically addressing properties damaged by six major wildfires in 2025. The bill allows property owners to file claims within three years of receiving a supplemental or escape assessment notice, rather than the standard six-month window, if their property was reassessed due to damage from the Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley fires.
The measure modifies existing parent-child and grandparent-grandchild transfer exclusions by treating claims as timely when filed within this extended period, provided the property was damaged by one of the specified fires and the Governor declared a state of emergency. It also adjusts the timeline for claiming homeowners' and disabled veterans' exemptions, allowing claims within one year of receiving an assessment notice under the same wildfire-related circumstances.
For properties not impacted by the fires, the bill maintains current filing requirements, including the six-month deadline after receiving an assessment notice. Local tax officials retain authority to impose a one-time processing fee, capped at $175, for late claims filed beyond 60 days of notification. The legislation includes provisions for state reimbursement to local agencies for costs associated with implementing these changes.
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 38 | 0 | 2 | 40 | PASS |
Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
Tri TaR Assemblymember | Committee Member | Not Contacted |