Chiquita Canyon Landfill: property tax reassessment and penalties.

Assembly Member Schiavo's property tax relief measure responds to the Chiquita Canyon elevated temperature landfill event by requiring reassessment of properties within a five-mile radius of the Los Angeles County facility. The legislation mandates that county assessors adjust property values retroactive to January 2022 to reflect any decline stemming from the landfill incident, with tax collectors required to notify property owners of resulting overpayments.

The bill modifies existing installment payment programs for affected properties. Payment plans with timely payments through January 2025 cannot be considered in default until April 2030. Similarly, the measure suspends tax collection and delinquency determinations until 2030 for qualifying properties currently making escape assessment installment payments. Tax collectors may also cancel penalties and other charges when taxpayers can document financial hardship arising from the landfill event.

These provisions apply specifically to the Chiquita Canyon situation, which began in 2022 and prompted an imminent endangerment order from state toxics regulators. The bill's findings note that while this creates special rules for Los Angeles County properties, the unique circumstances justify targeted intervention. Local agencies will receive state reimbursement for additional administrative costs associated with implementing the reassessments and payment modifications.