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Board staff: multiple property‑tax disaster relief bills and related measures headed to governor
Summary
Legislative affairs staff told the Board of Equalization that several bills affecting property‑tax administration — including extensions for fire victim base‑year transfers and expanded filing windows for unrecorded ownership changes — cleared the legislature and were headed to the governor for action.
Ted Angelo, legislative director and chief of the Legislative Research and Statistics Division, briefed the Board of Equalization on Sept. 16 about several bills affecting property‑tax administration that passed the Legislature and were headed to the governor.
“Seven of the key bills that affect BOE passed and are headed to the governor,” Angelo told board members, and he summarized measures legislators passed this session that address wildfire damage, reassessment timeframes and other property‑tax technical fixes.
Why it matters: Several bills respond directly to property losses and valuation disruptions tied to wildfires, underground fires and other disasters. Changes include expanded deadlines for claim filings, retroactive reassessment authority for damage periods and clarifications intended to remove ambiguity in assessing damaged properties. Those statutory changes affect county assessors’ procedures and, in some cases, the BOE’s oversight responsibilities.
Key bills and effects described at the hearing - AB 245 (Gibson): Extends base‑year transfer rules for fire victims and clarifies that assessors may account for damage occurring on an earlier date; gives additional time beyond existing rules for victims who cannot rebuild within statutory windows. - SB 293 (Perez): Extends the time frame for eligible taxpayers to timely file for unrecorded changes in ownership that stem from disaster impacts from six months to three years, allowing more time to capture affected transfers. - SB 663 (Allen/McNerney/Perez): Packages technical fixes including clarifications to AB 245’s reassessment and property‑exemption provisions; also addresses treatment of exempt properties after transfers. - AB 985 (Chiquita Canyon item): Directs reassessment for properties affected by the Chiquita Canyon landfill/underground fire and allows assessors to address decreased values tied to that event, with retroactive application discussed in committee testimony. - SB 710 (solar exclusions): The session extended some solar‑related exclusions but removed a costly proposed expansion of a new solar exclusion; some solar exemption language will sunset in 2027 unless further action is taken. - SB 254 / related energy package: Late‑session energy legislation could affect utility wildfire funds and related governance; Angelo said staff would monitor potential administrative impacts for BOE divisions. - SB 470 (Laird): Extended the Bagley‑Keene Open Meeting Act sunset date to Jan. 1, 2030.
Additional context: Angelo told the board that one tribal land bill (AB 1485, Native American land reacquisition) was in a concurrence stage late in session; staff said they would confirm final status. He also noted that the governor has until Oct. 13 to act on measures passed late in the session.
Discussion and next steps: Board members asked clarifying questions about AB 245 and AB 985 (Chiquita Canyon) and about whether previous attempts to address similar issues were vetoed. Angelo and counsel said the board’s staff would issue Letters to Assessors (LTAs) or other guidance where appropriate and recommended continued monitoring of bills that could change county assessor procedures. No BOE vote or formal action was taken.
This article is based on remarks by Ted Angelo to the Board of Equalization and references the bills he summarized to the board.
