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<ns0:Id>20250AB__197199INT</ns0:Id>
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<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-13</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:MeasureNum>1971</ns0:MeasureNum>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Bennett</ns0:AuthorText>
<ns0:AuthorText authorType="COAUTHOR_ORIGINATING">(Coauthors: Assembly Members Ahrens, Bauer-Kahan, Connolly, Harabedian, and Hart)</ns0:AuthorText>
<ns0:AuthorText authorType="COAUTHOR_OPPOSITE">(Coauthor: Senator Stern)</ns0:AuthorText>
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<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Bennett</ns0:Name>
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<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Ahrens</ns0:Name>
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<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Bauer-Kahan</ns0:Name>
</ns0:Legislator>
<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Connolly</ns0:Name>
</ns0:Legislator>
<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Harabedian</ns0:Name>
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<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Hart</ns0:Name>
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<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>SENATE</ns0:House>
<ns0:Name>Stern</ns0:Name>
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<ns0:Title> An act to add Section 74.1 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. </ns0:Title>
<ns0:RelatingClause>taxation, to take effect immediately, tax levy</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Property tax: exclusion from reassessment: home hardening retrofitting improvements.</ns0:Subject>
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<ns0:DigestText>
<html:p>The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, “full cash value” is defined as the assessor’s valuation of real property as shown on the 1975–76 tax bill under “full cash value” or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. The California Constitution specifies that “newly constructed” does not include the construction or reconstruction of seismic retrofitting components, as defined by the Legislature. Existing law, pursuant to that constitutional authorization, defines seismic retrofitting components to mean seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies. Existing law, pursuant to constitutional authorization, also excludes from the
definition of “newly constructed” the construction or installation of certain fire sprinkler systems, or other fire extinguishing systems, fire detection systems, or fire-related egress improvements.</html:p>
<html:p>This bill would exclude from the definition of “newly constructed” and “new construction” the construction or reconstruction of home hardening retrofitting improvements, which the bill would define as the installation of Class A roofs and multiplane windows, vent screening, the establishment of defensible space, and the use of noncombustible materials for the construction or reconstruction of fences, decks, sidings, eaves, and doors. The bill would except from the definition of “home hardening retrofitting improvements,” among other things, any portion of a construction or reconstruction which would bring the aggregate full cash value of the home hardening retrofitting improvements excluded from reassessment above $100,000. The bill would require the property owner, as
a condition of eligibility for the exclusion, to receive a home hardening certification from certain certification programs, as specified, and to notify the assessor prior to, or within 30 days of, the completion of a project for which the property owner intends to claim the exclusion. The bill would require the property owner to file all documents necessary to support the exclusion with the county assessor within one year of the completion of the project and would authorize the State Board of Equalization to prescribe the manner and form of claiming the exemption. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.</html:p>
<html:p>The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.</html:p>
<html:p>This bill would provide that,
if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.</html:p>
<html:p>Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.</html:p>
<html:p>This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.</html:p>
<html:p>This bill would take effect immediately as a tax levy.</html:p>
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<ns0:VoteRequired>MAJORITY</ns0:VoteRequired>
<ns0:Appropriation>NO</ns0:Appropriation>
<ns0:FiscalCommittee>YES</ns0:FiscalCommittee>
<ns0:LocalProgram>YES</ns0:LocalProgram>
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<ns0:ImmediateEffect>YES</ns0:ImmediateEffect>
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<ns0:Urgency>NO</ns0:Urgency>
<ns0:TaxLevy>YES</ns0:TaxLevy>
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<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
<ns0:BudgetBill>NO</ns0:BudgetBill>
<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_B7A3C795-62CF-4A91-9989-1C60B7929A94">
<ns0:Num>SECTION 1.</ns0:Num>
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Section 74.1 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>74.1.</ns0:Num>
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(a)
<html:span class="EnSpace"/>
For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” does not include that portion of an existing structure that consists of the construction or reconstruction of home hardening retrofitting improvements, as defined in this section.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
For purposes of this section, all of the following apply:
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<html:p>
(1)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Home hardening retrofitting improvements” means the installation of Class A roofs and multiplane windows, vent screening, the establishment of defensible space, and the use of noncombustible materials for the construction or reconstruction of fences, decks, sidings, eaves, and
doors.
</html:p>
<html:p>
(B)
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“Home hardening retrofitting improvements” does not include any portion of a construction or reconstruction which would bring the aggregate full cash value of the home hardening retrofitting improvements excluded from reassessment pursuant to this section above one hundred thousand dollars ($100,000).
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<html:p>
(C)
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“Home hardening retrofitting improvements” does not include modifications that expand the square footage of the property.
</html:p>
<html:p>
(2)
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“Class A roof” means roof assemblies that are effective against severe fire test exposure and which are identified as class A by an approved testing agency.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
“Defensible space” means the area adjacent to a structure or dwelling where wildfire prevention or protection practices are implemented to provide defense
from an approaching wildfire or to minimize the spread of a structure fire to wildlands or surrounding areas.
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
“Multiplane windows” means windows constructed of multiplane glazing with a minimum of one tempered plane meeting the requirements of Section 2406 of Title 24 of the California Code of Regulations or that have a fire-resistance rating of not less than 20 minutes when tested.
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
“Noncombustible materials” means material of which no part will ignite and burn when subjected to a fire.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
A property owner, in order to claim the exclusion from reassessment, shall receive a home hardening certification for the portions of the building that are home hardening retrofitting improvements from either a program established by the Office of the State Fire Marshal or from the Insurance Institute for Business and Home
Safety.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
In order to claim the exclusion from reassessment, the property owner shall notify the assessor prior to, or within 30 days of, the completion of a project for which the property owner intends to claim the exclusion. The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All documents necessary to support the exclusion shall be filed by the property owner with the county assessor no later than one year after the completion of the project.
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<ns0:BillSection id="id_28B30D1B-0FBE-4B6F-8C37-DC52A0FA5650">
<ns0:Num>SEC. 2.</ns0:Num>
<ns0:Content>
<html:p>If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.</html:p>
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<ns0:BillSection id="id_4AF0B287-D173-44B0-B78D-18039DF804FE">
<ns0:Num>SEC. 3.</ns0:Num>
<ns0:Content>
<html:p>Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.</html:p>
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<ns0:BillSection id="id_20E6B928-51DD-4873-A813-85876726E7DE">
<ns0:Num>SEC. 4.</ns0:Num>
<ns0:Content>
<html:p>This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.</html:p>
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