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    © 2025 Veeto.
    SB-293
    Budget & Economy

    Real property tax: transfer of base year value: generational transfers: wildfire.

    Engrossed
    CA
    ∙
    2025-2026 Regular Session
    0
    0
    Track
    Track

    Key Takeaways

    • 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.

    Summary

    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.

    Key Dates

    Next Step
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Next Step
    Assembly Committee
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Hearing scheduled for , State Capitol, Room 126
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Special Consent SB293 Pérez
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Do pass
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Placed on suspense file
    Senate Revenue and Taxation Hearing
    Senate Committee
    Senate Revenue and Taxation Hearing
    Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
    Introduced
    Senate Floor
    Introduced
    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    Contacts

    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Tri TaR
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    0 of 8 row(s) selected.
    Page 1 of 2
    Select All Legislators
    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Profile
    Tri TaR
    Assemblymember
    Committee Member
    Profile
    Carl DeMaioR
    Assemblymember
    Committee Member
    Profile
    Robert GarciaD
    Assemblymember
    Committee Member
    Profile
    Sasha Renee PerezD
    Senator
    Bill Author

    Get Involved

    Act Now!

    Email the authors or create an email template to send to all relevant legislators.

    Introduced By

    Sasha Renee Perez
    Sasha Renee PerezD
    California State Senator
    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/29/2025)

    Latest Voting History

    View History
    May 29, 2025
    PASS
    Senate Floor
    Vote on Senate Floor
    AyesNoesNVRTotalResult
    380240PASS

    Key Takeaways

    • 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.

    Get Involved

    Act Now!

    Email the authors or create an email template to send to all relevant legislators.

    Introduced By

    Sasha Renee Perez
    Sasha Renee PerezD
    California State Senator

    Summary

    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.

    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/29/2025)

    Key Dates

    Next Step
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Next Step
    Assembly Committee
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Hearing scheduled for , State Capitol, Room 126
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Special Consent SB293 Pérez
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Do pass
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Placed on suspense file
    Senate Revenue and Taxation Hearing
    Senate Committee
    Senate Revenue and Taxation Hearing
    Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
    Introduced
    Senate Floor
    Introduced
    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    Latest Voting History

    View History
    May 29, 2025
    PASS
    Senate Floor
    Vote on Senate Floor
    AyesNoesNVRTotalResult
    380240PASS

    Contacts

    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Tri TaR
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    0 of 8 row(s) selected.
    Page 1 of 2
    Select All Legislators
    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Profile
    Tri TaR
    Assemblymember
    Committee Member
    Profile
    Carl DeMaioR
    Assemblymember
    Committee Member
    Profile
    Robert GarciaD
    Assemblymember
    Committee Member
    Profile
    Sasha Renee PerezD
    Senator
    Bill Author