Property taxation: redemption: permanent installment plan.

Assemblymember Ta's property tax relief measure expands access to payment deferrals for property owners affected by declared disasters or emergencies, modifying when taxpayers can qualify for temporary postponement of their delinquent tax installment plans.

The legislation allows property owners to request a one-year deferral of installment payments if they have either an existing payment plan or a pending application at the time of their request. This updates current law, which limits deferrals to those with established plans. To qualify, property owners must demonstrate they sustained substantial disaster damage, file for deferral by September 1 of the following fiscal year, and not receive other disaster-related tax relief. County tax collectors retain authority to assess interest on deferred amounts, with such charges due alongside the postponed payments.

The measure also removes an outdated definition from the relevant code section while maintaining core provisions that enable tax collectors in governor-declared disaster areas to offer payment deferrals. These deferrals remain available only in counties officially designated as eligible for tax relief under state disaster provisions.