Property taxation: redemption: permanent installment plan.

Assembly Member Ta's property tax legislation expands access to payment deferrals for California property owners affected by declared disasters. The measure modifies existing installment payment provisions by allowing taxpayers who have submitted applications for payment plans, not just those with established plans, to request one-year deferrals of their property tax obligations in counties designated as disaster areas by the Governor.

The deferral process requires taxpayers to demonstrate substantial disaster-related property damage to their county tax collector and submit applications by September 1 of the following fiscal year. Applicants must not be receiving other forms of disaster relief, and interest continues to accrue on deferred amounts, becoming due alongside the postponed payments. The bill also removes outdated definitions from the relevant code sections while maintaining core eligibility criteria, including the requirement that counties be officially declared disaster areas qualifying for tax relief.