Property taxation: exemptions: Chiquita Canyon elevated temperature landfill event.

Senator Valladares proposes a five-year property tax exemption for real estate affected by the Chiquita Canyon elevated temperature landfill event in Los Angeles County. The exemption would apply from January 2025 through January 2030, covering properties impacted by the underground temperature event that began in May 2022 at the Chiquita Canyon Landfill.

The measure requires county assessors to implement the tax exemption without state reimbursement for lost property tax revenues to local agencies and school districts. While the bill authorizes reimbursement to local governments for administrative costs if the Commission on State Mandates determines the program creates state-mandated expenses, it explicitly prohibits state compensation for the reduction in property tax collections. The provisions automatically expire on January 1, 2031.