CaliforniaProperty tax: exclusion from reassessment: home hardening retrofitting improvements.
What it does
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. The California Constitution specifies that "newly constructed" does not include the construction or reconstruction of seismic retrofitting components, as defined by the Legislature.
More detail
Existing law, pursuant to that constitutional authorization, defines seismic retrofitting components to mean seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies. Existing law, pursuant to constitutional authorization, also excludes from the definition of "newly constructed" the construction or installation of certain fire sprinkler systems, or other fire extinguishing systems, fire detection systems, or fire-related egress improvements.
This bill would require the State Board of Equalization to clarify that a home hardening retrofitting improvement, as defined, to an existing structure is considered nonassessable repair and maintenance, provided that the improvement does not add square footage, change the property's use, include structural reconfigurations, or include substantial rehabilitation.
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Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 14In committee: Held under submission.Latest
- May 14Joint Rule 62(a), file notice suspended. (Page 5030.)
- May 13In committee: Set, first hearing. Referred to APPR. suspense file.Minor
- Apr 23Re-referred to Com. on APPR.Minor
- Apr 22Read second time and amended.Major
- Apr 21From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).Major
- Apr 20
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Apr 6In committee: Set, first hearing. Referred to REV. & TAX. suspense file.Minor
- Mar 26Re-referred to Com. on REV. & TAX.Minor
- Mar 25From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.Major
- Mar 2Referred to Com. on REV. & TAX.Minor
- Feb 14From printer. May be heard in committee March 16.
- Feb 13Read first time. To print.Introduced