The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law.
This bill would state the intent of the Legislature to enact legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.

Statutes affected:
02/24/25 - Amended Assembly: 70.5 RTC, 70.5 RTC