Winter Fires of 2025: real property tax: exemptions and reassessment.
- Extends property tax relief deadlines by 3 years for properties damaged by specific 2024-2025 California wildfires.
- Allows property owners 24 months instead of 12 months to apply for disaster-related property tax reassessments.
- Maintains tax exemptions for disabled veterans whose homes were destroyed by declared disasters.
- Preserves property tax exemptions through 2033 for qualifying properties damaged by specified wildfires.
Senators Allen, McNerney, and Pérez have put forward legislation extending property tax relief for California property owners affected by eight specific wildfires that occurred in early 2025. The bill modifies assessment procedures and timelines for properties damaged during the Palisades, Eaton, Hurst, Lidia, Sunset, Woodley, Mountain, and Franklin fires.
The legislation extends from five to eight years the period during which property owners can transfer their base year value to replacement properties reconstructed after fire damage. It also doubles the standard application window for property tax reassessment from 12 to 24 months for affected properties. For disabled veterans whose primary residences were destroyed in these fires, the bill maintains their property tax exemptions while reconstruction occurs, provided they intend to reoccupy the rebuilt home.
Properties that qualified for use-based tax exemptions before sustaining fire damage will retain those exemptions until the property is either replaced, reconstructed, or returns to its original use. This provision applies only to assessment dates through January 2033. The bill requires no state reimbursement to local governments for lost property tax revenue and takes effect immediately upon passage as an urgency measure.
 Anna CaballeroD Senator | Bill Author |  Not Contacted | |
 Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
 Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
 Benjamin AllenD Senator | Bill Author | Not Contacted | |
 Eloise ReyesD Senator | Bill Author | 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 |
|---|---|---|---|---|
| 39 | 0 | 1 | 40 | PASS |
- Extends property tax relief deadlines by 3 years for properties damaged by specific 2024-2025 California wildfires.
- Allows property owners 24 months instead of 12 months to apply for disaster-related property tax reassessments.
- Maintains tax exemptions for disabled veterans whose homes were destroyed by declared disasters.
- Preserves property tax exemptions through 2033 for qualifying properties damaged by specified wildfires.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Senators Allen, McNerney, and Pérez have put forward legislation extending property tax relief for California property owners affected by eight specific wildfires that occurred in early 2025. The bill modifies assessment procedures and timelines for properties damaged during the Palisades, Eaton, Hurst, Lidia, Sunset, Woodley, Mountain, and Franklin fires.
The legislation extends from five to eight years the period during which property owners can transfer their base year value to replacement properties reconstructed after fire damage. It also doubles the standard application window for property tax reassessment from 12 to 24 months for affected properties. For disabled veterans whose primary residences were destroyed in these fires, the bill maintains their property tax exemptions while reconstruction occurs, provided they intend to reoccupy the rebuilt home.
Properties that qualified for use-based tax exemptions before sustaining fire damage will retain those exemptions until the property is either replaced, reconstructed, or returns to its original use. This provision applies only to assessment dates through January 2033. The bill requires no state reimbursement to local governments for lost property tax revenue and takes effect immediately upon passage as an urgency measure.
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 39 | 0 | 1 | 40 | PASS |
Anna CaballeroD Senator | Bill Author | Not Contacted | |
Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
Benjamin AllenD Senator | Bill Author | Not Contacted | |
Eloise ReyesD Senator | Bill Author | Not Contacted |