All Roll Calls
Yes: 201 • No: 0
CaliforniaSB 6632025-2026 Regular SessionSenateWALLET
Winter Fires of 2025: real property tax: exemptions and reassessment.
Sponsored By: Benjamin Allen (Democratic), Jerry McNerney (Democratic), Sasha Renée Pérez (Democratic)
Signed by Governor
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 1 costs, 0 mixed.
Bigger home tax break for disabled veterans
The home exemption for eligible disabled veterans is larger. If your household income is $40,000 or less (adjusted each year), your principal home gets a $150,000 exemption instead of $100,000. Unmarried surviving spouses get the same relief. Assessors accept electronic VA disability letters and may give preliminary eligibility letters to help you apply. The exemption amount also adjusts each year for inflation.
Extra time to keep pre-fire tax value
If your home was substantially damaged or destroyed between November 1, 2024 and February 1, 2025 by the 2025 Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley Fires, or the 2024 Mountain or Franklin Fires, and the Governor declared an emergency, you get more time. You have three extra years to apply your old base year value to a home you rebuild on the same site. You can also file for reassessment within your county’s window or within 24 months of the disaster, whichever is later.
Keep your tax exemption while rebuilding
If your property had a tax exemption in 2025 but lost its exempt use because of a fire, it keeps the exemption while you rebuild. The property must not change owners, the Governor must have declared an emergency, and you must show plans and yearly progress. You must start reconstruction by December 31, 2033. This rule applies only to lien dates on or before January 1, 2033, and ends December 31, 2033.
No state payback for local tax losses
The state does not reimburse counties or school districts for property tax revenue they lose under this law. It also says some local costs tied to changes in crimes or penalties are not reimbursed under the usual rule. If the Commission on State Mandates finds other mandated costs, those costs are paid under the standard Part 7 process.
Sponsors & Cosponsors
Sponsors
Benjamin Allen
Democratic • Senate
Jerry McNerney
Democratic • Senate
Sasha Renée Pérez
Democratic • Senate
Cosponsors
Anna Caballero
Democratic • Senate
Sabrina Cervantes
Democratic • Senate
Dave Cortese
Democratic • Senate
Mark Mark González
Democratic • House
Timothy Grayson
Democratic • Senate
Melissa Hurtado
Democratic • Senate
Caroline Menjivar
Democratic • Senate
Eloise Gómez Reyes
Democratic • Senate
Laura Richardson
Democratic • Senate
Lola Smallwood-Cuevas
Democratic • Senate
Thomas Umberg
Democratic • Senate
Roll Call Votes
legislature vote • 9/11/2025
Vote in CS83
Yes: 5 • No: 0
Senate vote • 9/11/2025
Item 226 — Senate SFLOOR
Yes: 40 • No: 0
House vote • 9/9/2025
Item 96 — Assembly AFLOOR
Yes: 80 • No: 0
legislature vote • 8/29/2025
Vote in CX25
Yes: 15 • No: 0
legislature vote • 7/14/2025
Vote in CX19
Yes: 5 • No: 0
Senate vote • 6/3/2025
Item 67 — Senate SFLOOR
Yes: 39 • No: 0
legislature vote • 5/23/2025
Vote in CS61
Yes: 6 • No: 0
legislature vote • 4/21/2025
Vote in CS61
Yes: 6 • No: 0
legislature vote • 4/9/2025
Vote in CS83
Yes: 5 • No: 0
Actions Timeline
Chaptered by Secretary of State. Chapter 549, Statutes of 2025.
10/10/2025SenateApproved by the Governor.
10/10/2025legislatureEnrolled and presented to the Governor at 2 p.m.
9/22/2025legislatureAssembly amendments concurred in. (Ayes 40. Noes 0. Page 2918.) Ordered to engrossing and enrolling.
9/11/2025SenateFrom committee: That the Assembly amendments be concurred in. (Ayes 5. Noes 0. Page 2940.)
9/11/2025SenateFrom committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 3. Noes 0. Page 2759.) Re-referred to Com. on REV. & TAX.
9/10/2025SenateRe-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).
9/10/2025SenateIn Senate. Concurrence in Assembly amendments pending.
9/9/2025SenateRead third time. Urgency clause adopted. Passed. (Ayes 80. Noes 0. Page 3077.) Ordered to the Senate.
9/9/2025HouseOrdered to third reading.
9/4/2025HouseRead third time and amended.
9/4/2025HouseRead second time. Ordered to third reading.
9/2/2025HouseFrom committee: Do pass. (Ayes 15. Noes 0.) (August 29).
8/29/2025HouseAugust 20 set for first hearing. Placed on APPR. suspense file.
8/20/2025HouseRead second time and amended. Re-referred to Com. on APPR.
7/17/2025HouseFrom committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 14).
7/17/2025HouseAssembly Rule 63 suspended. (Ayes 49. Noes 15. Page 2578.)
7/17/2025HouseJuly 7 set for first hearing. Placed on REV. & TAX. suspense file.
7/7/2025HouseFrom committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
6/30/2025HouseReferred to Com. on REV. & TAX.
6/9/2025HouseIn Assembly. Read first time. Held at Desk.
6/4/2025HouseRead third time. Urgency clause adopted. Passed. (Ayes 39. Noes 0. Page 1467.) Ordered to the Assembly.
6/3/2025SenateRead second time. Ordered to third reading.
5/23/2025SenateFrom committee: Do pass. (Ayes 6. Noes 0. Page 1208.) (May 23).
5/23/2025SenateSet for hearing May 23.
5/16/2025Senate
Bill Text
Chaptered
10/10/2025
Enrolled
9/16/2025
Amended Assembly
9/4/2025
Amended Assembly
7/17/2025
Amended Assembly
6/30/2025
Amended Senate
4/2/2025
Introduced
2/20/2025