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CaliforniaAB 2452025-2026 Regular SessionHouseWALLET

Property taxation: disaster victims.

Sponsored By: Mike Gipson (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

2025 fire damage lowers 2025 assessment

For properties hit by the listed 2025 fires, the January 1, 2025 value must reflect the damage. If total value fell by $10,000 or more and the property is not eligible for Section 170 relief, the assessor uses the value on the damage date. That value can include reductions from damage, depreciation, obsolescence, or removed property.

Keep pre-fire tax value when you rebuild

Owners can keep their pre‑fire base‑year value when they rebuild on the same site within five years after a Governor‑declared disaster. The rebuild must be comparable in size, use, and function, and damage must exceed 50% of the building’s pre‑fire value. If the rebuilt value is up to 120% of the pre‑damage value, the old base‑year value stays; any amount over 120% is added; if the rebuilt value is lower than the adjusted base‑year value, the lower value applies. Relief is only for owners who reconstruct; renters and other non‑owners cannot claim it, and you cannot also claim Section 69 for the same property. These rules apply to damage on or after January 1, 2017.

Extra time to rebuild after listed fires

Owners hit by the listed fires get more time to rebuild and keep their pre‑disaster value. The law adds three years to the usual five‑year rebuild window for properties damaged on or after January 7, 2025 and before February 1, 2025 in the Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley Fires. It also adds three years for properties damaged on or after November 1, 2018 and on or before November 30, 2018 in the Woolsey or Camp Fires. The extensions apply to base‑year decisions starting in 2025–26 (for 2025 fires) and 2018–19 (for 2018 fires).

Sponsors & Cosponsors

Sponsor

  • Mike Gipson

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 239 • No: 0

House vote • 9/12/2025

Item 104 — Assembly AFLOOR

Yes: 80 • No: 0

Senate vote • 9/11/2025

Item 191 — Senate SFLOOR

Yes: 40 • No: 0

legislature vote • 8/29/2025

Vote in CS61

Yes: 7 • No: 0

legislature vote • 8/18/2025

Vote in CS61

Yes: 7 • No: 0

legislature vote • 7/9/2025

Vote in CS83

Yes: 5 • No: 0

House vote • 6/3/2025

Item 37 — Assembly AFLOOR

Yes: 79 • No: 0

legislature vote • 5/23/2025

Vote in CX25

Yes: 14 • No: 0

legislature vote • 4/28/2025

Vote in CX19

Yes: 7 • No: 0

Actions Timeline

  1. Chaptered by Secretary of State - Chapter 530, Statutes of 2025.

    10/10/2025Senate

  2. Approved by the Governor.

    10/10/2025legislature

  3. Enrolled and presented to the Governor at 3 p.m.

    9/24/2025legislature

  4. In Assembly. Concurrence in Senate amendments pending.

    9/12/2025House

  5. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 3368.).

    9/12/2025House

  6. Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2930.).

    9/11/2025Senate

  7. Ordered to special consent calendar.

    9/9/2025Senate

  8. Read second time. Ordered to third reading.

    9/2/2025Senate

  9. Read second time and amended. Ordered returned to second reading.

    8/29/2025Senate

  10. From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 29).

    8/29/2025Senate

  11. In committee: Referred to suspense file.

    8/18/2025Senate

  12. Read second time and amended. Re-referred to Com. on APPR.

    7/15/2025Senate

  13. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 9).

    7/14/2025Senate

  14. Referred to Com. on REV. & TAX.

    6/18/2025Senate

  15. In Senate. Read first time. To Com. on RLS. for assignment.

    6/4/2025Senate

  16. Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 1966.).

    6/3/2025House

  17. Read second time. Ordered to third reading.

    5/27/2025House

  18. From committee: Do pass. (Ayes 14. Noes 0.) (May 23).

    5/23/2025House

  19. Joint Rule 62(a), file notice suspended. (Page 1627.)

    5/21/2025House

  20. In committee: Set, first hearing. Referred to APPR. suspense file.

    5/21/2025House

  21. In committee: Hearing postponed by committee.

    5/14/2025House

  22. Re-referred to Com. on APPR.

    5/1/2025House

  23. Read second time and amended.

    4/30/2025House

  24. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 28).

    4/29/2025House

  25. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

    4/7/2025House

Bill Text

  • Chaptered

    10/10/2025

    HTML

  • Enrolled

    9/16/2025

    HTML

  • Amended Senate

    8/29/2025

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  • Amended Senate

    7/15/2025

    HTML

  • Amended Assembly

    4/30/2025

    HTML

  • Amended Assembly

    3/10/2025

    HTML

  • Amended Assembly

    2/24/2025

    HTML

  • Introduced

    1/14/2025

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