Property taxation: transfer of base year value: disaster relief.
- Authorizes counties to extend the property tax base value transfer period from 5 to 8 years after disasters.
- Applies to properties damaged by disasters declared between January 2025 and January 2030.
- Requires counties to pass local ordinances to implement the extended transfer period.
- Prohibits state reimbursement to counties for any resulting property tax revenue losses.
Senator Niello's property tax relief measure extends the timeline for disaster-affected property owners to transfer their original tax assessments to replacement properties, allowing county supervisors to add up to three years beyond the current five-year limit. The extension would apply to properties damaged or destroyed in governor-declared disasters between January 2025 and January 2030.
Under existing law, owners of properties that sustain more than 50% damage from a declared disaster can transfer their base year value to a comparable replacement property within the same county if acquired within five years. The bill authorizes county boards to extend this transfer period to eight years through local ordinance, giving property owners additional time to find suitable replacement properties while maintaining their previous tax assessment levels. This extension would apply to property tax assessments beginning January 2025 through January 2030.
The measure specifies that the state will not reimburse local governments for any property tax revenue reductions resulting from the extended transfer period. As a tax levy, the provisions would take effect immediately upon enactment.
 Roger NielloR Senator | Bill Author |  Not Contacted | |
 Joaquin ArambulaD Assemblymember | Committee Member | Not Contacted | |
 Buffy WicksD Assemblymember | Committee Member | Not Contacted | |
 Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
 Mike FongD 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 |
|---|---|---|---|---|
| 7 | 0 | 0 | 7 | PASS |
- Authorizes counties to extend the property tax base value transfer period from 5 to 8 years after disasters.
- Applies to properties damaged by disasters declared between January 2025 and January 2030.
- Requires counties to pass local ordinances to implement the extended transfer period.
- Prohibits state reimbursement to counties for any resulting property tax revenue losses.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Senator Niello's property tax relief measure extends the timeline for disaster-affected property owners to transfer their original tax assessments to replacement properties, allowing county supervisors to add up to three years beyond the current five-year limit. The extension would apply to properties damaged or destroyed in governor-declared disasters between January 2025 and January 2030.
Under existing law, owners of properties that sustain more than 50% damage from a declared disaster can transfer their base year value to a comparable replacement property within the same county if acquired within five years. The bill authorizes county boards to extend this transfer period to eight years through local ordinance, giving property owners additional time to find suitable replacement properties while maintaining their previous tax assessment levels. This extension would apply to property tax assessments beginning January 2025 through January 2030.
The measure specifies that the state will not reimburse local governments for any property tax revenue reductions resulting from the extended transfer period. As a tax levy, the provisions would take effect immediately upon enactment.
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 7 | 0 | 0 | 7 | PASS |
Roger NielloR Senator | Bill Author | Not Contacted | |
Joaquin ArambulaD Assemblymember | Committee Member | Not Contacted | |
Buffy WicksD Assemblymember | Committee Member | Not Contacted | |
Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
Mike FongD Assemblymember | Committee Member | Not Contacted |