Senate Bill 663, authored by Sen. Ben Allen, was signed into law to deliver property tax relief for survivors of the 2025 LA fires and the 2024 Mountain and Franklin fires.
"Recovering from these devastating fires is a massive financial undertaking that will take years to fully accomplish," Allen said. "Our property tax laws provide some critical financial support for survivors of disaster, but they needed more flexibility to better reflect the burdens these disasters pose."
SB 663, developed in partnership with LA County Assessor Jeff Prang, provides property tax support and flexibility to recent wildfire survivors. The bill extends the deadline to file a misfortune and calamity claim from 12 to 24 months and extends the deadline to rebuild property from five to eight years to transfer the base tax year to new construction.
Additionally, it allows religious, charitable and hospital facilities, as well as low-income veterans, to continue receiving special property tax exemptions while property cannot be used for its tax-exempt purpose.
"This law will help residents engaged in the long, difficult process of rebuilding their lives by extending deadlines to apply for disaster relief, preserving their pre-fire tax base, and providing additional protections for disabled veterans and nonprofit property owners impacted by the fires," Prang said.
The assessor praised the law's flexibility in responding to devastating events, applauding Allen and Gov. Newsom for their leadership.
SB 663 contained an urgency clause and takes effect immediately.
Edited by SMDP Staff