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		<ns0:Id>20250AB__098592CHP</ns0:Id>
		<ns0:VersionNum>92</ns0:VersionNum>
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				<ns0:ActionText>INTRODUCED</ns0:ActionText>
				<ns0:ActionDate>2025-02-20</ns0:ActionDate>
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				<ns0:ActionText>AMENDED_ASSEMBLY</ns0:ActionText>
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				<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
				<ns0:ActionDate>2025-06-23</ns0:ActionDate>
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			<ns0:Action>
				<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
				<ns0:ActionDate>2025-07-16</ns0:ActionDate>
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				<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
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				<ns0:ActionText>PASSED_SENATE</ns0:ActionText>
				<ns0:ActionDate>2025-09-11</ns0:ActionDate>
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				<ns0:ActionText>ENROLLED</ns0:ActionText>
				<ns0:ActionDate>2025-09-16</ns0:ActionDate>
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				<ns0:ActionText>CHAPTERED</ns0:ActionText>
				<ns0:ActionDate>2025-10-01</ns0:ActionDate>
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				<ns0:ActionText>APPROVED</ns0:ActionText>
				<ns0:ActionDate>2025-10-01</ns0:ActionDate>
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				<ns0:ActionText>FILED</ns0:ActionText>
				<ns0:ActionDate>2025-10-01</ns0:ActionDate>
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		<ns0:LegislativeInfo>
			<ns0:SessionYear>2025</ns0:SessionYear>
			<ns0:SessionNum>0</ns0:SessionNum>
			<ns0:MeasureType>AB</ns0:MeasureType>
			<ns0:MeasureNum>985</ns0:MeasureNum>
			<ns0:MeasureState>CHP</ns0:MeasureState>
			<ns0:ChapterYear>2025</ns0:ChapterYear>
			<ns0:ChapterType>CHP</ns0:ChapterType>
			<ns0:ChapterSessionNum>0</ns0:ChapterSessionNum>
			<ns0:ChapterNum>174</ns0:ChapterNum>
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		<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Schiavo</ns0:AuthorText>
		<ns0:AuthorText authorType="PRINCIPAL_COAUTHOR_ORIGINATING">(Principal coauthor: Assembly Member Ahrens)</ns0:AuthorText>
		<ns0:Authors>
			<ns0:Legislator>
				<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
				<ns0:House>ASSEMBLY</ns0:House>
				<ns0:Name>Schiavo</ns0:Name>
			</ns0:Legislator>
			<ns0:Legislator>
				<ns0:Contribution>PRINCIPAL_COAUTHOR</ns0:Contribution>
				<ns0:House>ASSEMBLY</ns0:House>
				<ns0:Name>Ahrens</ns0:Name>
			</ns0:Legislator>
		</ns0:Authors>
		<ns0:Title>An act to amend Sections 4217, 4837.5, and 4985.2 of, and to add Section 170.1 to, the Revenue and Taxation Code, relating to the Chiquita Canyon Landfill, and declaring the urgency thereof, to take effect immediately.</ns0:Title>
		<ns0:RelatingClause>the Chiquita Canyon Landfill, and declaring the urgency thereof, to take effect immediately</ns0:RelatingClause>
		<ns0:GeneralSubject>
			<ns0:Subject>Chiquita Canyon Landfill: property tax reassessment and penalties.</ns0:Subject>
		</ns0:GeneralSubject>
		<ns0:DigestText>
			<html:p>
				(1)
				<html:span class="EnSpace"/>
				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 authorizes the full cash value base to be reduced to reflect substantial damage, destruction, or other factors causing a decline in value.
			</html:p>
			<html:p>This bill would require each property located within a 5-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles to be reassessed so that the full cash value base of the property reflects any decline in value
			 of the property arising from the Chiquita Canyon elevated temperature landfill event, as defined. The bill would require reassessments to be retroactive to the January 1, 2022, lien date. The bill would require, following reassessment, the assessor to send a specified notice of the assessment value change to the taxpayer. By imposing additional duties on local tax officials, this bill would
			 impose a state-mandated local program.</html:p>
			<html:p>
				(2)
				<html:span class="EnSpace"/>
				Existing property tax law authorizes any person to elect to pay delinquent taxes in installments (installment redemption plan) by a certain date before the tax collector obtains the power to sell the property in order to redeem certain tax-defaulted property. Existing property tax law prohibits restarting installment payments if those payments are started under these provisions and the amount required to be paid in any fiscal year is not paid as required (default).
			</html:p>
			<html:p>This bill would prohibit an installment redemption plan, for which all payments due on or before January 7, 2025, have been timely made, from being considered in default until April 10, 2030, for property located within a 5-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles. By imposing additional duties on local tax officials, this bill would impose a
			 state-mandated local program.</html:p>
			<html:p>Existing property tax law authorizes, for taxes due on escape assessments for prior fiscal years, those taxes to be paid over a four-year period (installment plan) at the option of the assessee if the additional tax is over $500 and a written request for installment payment is filed by the assessee with the tax collector by a certain time.</html:p>
			<html:p>This bill would suspend the taxes due on a property making payments pursuant to an installment plan as described above, would prohibit their collection, and would prohibit the taxes from being considered delinquent, all until April 10, 2030, for property located within a 5-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles, provided that, on or before April 1, 2025, all payments required by the plan were timely made. By imposing additional duties on local tax officials, this bill would impose a state-mandated local
			 program.</html:p>
			<html:p>Existing law authorizes the auditor or tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency upon certain findings, including if the cancellation was ordered by a local, state, or federal court.</html:p>
			<html:p>This bill would also authorize any penalty, costs, or other charges resulting from tax delinquency to be canceled if failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from the Chiquita Canyon elevated temperature landfill event, as defined.</html:p>
			<html:p>
				(3)
				<html:span class="EnSpace"/>
				This bill would make findings and declarations related to a gift of public funds.
			</html:p>
			<html:p>
				(4)
				<html:span class="EnSpace"/>
				This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.
			</html:p>
			<html:p>
				(5)
				<html:span class="EnSpace"/>
				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>
				(6)
				<html:span class="EnSpace"/>
				This bill would declare that it is to take effect immediately as an urgency statute.
			</html:p>
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		<ns0:DigestKey>
			<ns0:VoteRequired>TWO_THIRDS</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>
			<ns0:ImmediateEffectFlags>
				<ns0:Urgency>YES</ns0:Urgency>
				<ns0:TaxLevy>NO</ns0:TaxLevy>
				<ns0:Election>NO</ns0:Election>
				<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
				<ns0:BudgetBill>NO</ns0:BudgetBill>
				<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
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	</ns0:Description>
	<ns0:Bill id="bill">
		<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
		<ns0:BillSection id="id_27AB4F06-4DD1-49EA-A3DB-16D54D79AC1D">
			<ns0:Num>SECTION 1.</ns0:Num>
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				Section 170.1 is added to the 
				<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
				, to read:
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				<ns0:LawSection id="id_8E7AF6DA-478E-49A1-B9A8-278C88C4D7B4">
					<ns0:Num>170.1.</ns0:Num>
					<ns0:LawSectionVersion id="id_10BA1B40-67BB-4DF8-B7AF-25C958065025">
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							<html:p>
								(a)
								<html:span class="EnSpace"/>
								Notwithstanding any law, as authorized by subdivision (b) of Section 2 of Article XIII A of the California Constitution and paragraph (2) of subdivision (a) of Section 51, each property located within a five-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles shall be reassessed so that the full cash value base of the property reflects any decline in value of the property arising from the Chiquita Canyon elevated temperature landfill event.
							</html:p>
							<html:p>
								(b)
								<html:span class="EnSpace"/>
								Reassessments pursuant to this section shall be retroactive to the January 1, 2022, lien date. Following reassessment, the assessor shall send notice of the assessment value change to the taxpayer. The notice shall state both the amount of the assessment value change and, if property taxes were paid at the higher assessment value,
						that a refund claim may be filed with the auditor-controller pursuant to Chapter 5 (commencing with Section 5096) of Part 9.
							</html:p>
							<html:p>
								(c)
								<html:span class="EnSpace"/>
								For purposes of this subdivision, “Chiquita Canyon elevated temperature landfill event” means the elevated temperature landfill event that occurred beneath the Chiquita Canyon Landfill in the County of Los Angeles.
							</html:p>
						</ns0:Content>
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				</ns0:LawSection>
			</ns0:Fragment>
		</ns0:BillSection>
		<ns0:BillSection id="id_6A958009-885F-4C78-B429-DE4671B39476">
			<ns0:Num>SEC. 2.</ns0:Num>
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				Section 4217 of the 
				<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
				 is amended to read:
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				<ns0:LawSection id="id_FC881037-6C45-4F14-A349-E7272D8504C8">
					<ns0:Num>4217.</ns0:Num>
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						<ns0:Content>
							<html:p>
								(a)
								<html:span class="EnSpace"/>
								Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business day prior to the date when the tax collector obtains the power to sell the property, except that if payment of delinquent taxes in installments is started under this article and the amount required to be paid in any fiscal year is not paid as required by this article, payments on property that, but for the installment redemption plan, would have been subject to a power of sale pursuant to Section 3691 during the calendar year in which default on the redemption plan occurs may not again be started under this article. All other payments may be started on or after July 1 of the fiscal year commencing after the fiscal
						year in which default occurred.
							</html:p>
							<html:p>
								(b)
								<html:span class="EnSpace"/>
								(1)
								<html:span class="EnSpace"/>
								A person electing to pay delinquent taxes in installments may be subject to a fee for processing the person’s request.
							</html:p>
							<html:p>
								(2)
								<html:span class="EnSpace"/>
								The fee for payment of delinquent taxes in installments to the tax collector may be established by ordinance by the board of supervisors. The fee shall be governed by the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code and may be collected on the tax bill.
							</html:p>
							<html:p>
								(c)
								<html:span class="EnSpace"/>
								A redemption plan for which all payments due on or before January 7, 2025, have been timely made pursuant to this chapter shall not be considered in default until April 10, 2030, provided that the property
						that is located within a five-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles.
							</html:p>
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			<ns0:Num>SEC. 3.</ns0:Num>
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				Section 4837.5 of the 
				<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
				 is amended to read:
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				<ns0:LawSection id="id_135B5415-8CD0-4146-89D5-0600DD35A826">
					<ns0:Num>4837.5.</ns0:Num>
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						<ns0:Content>
							<html:p>
								(a)
								<html:span class="EnSpace"/>
								Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a four-year period at the option of the assessee if: (1) the additional tax is over five hundred dollars ($500), and (2) a written request for installment payment is filed by the assessee with the tax collector prior to the time the second installment of taxes on the secured roll becomes delinquent, or by the last day of the month following the month in which the tax bill is mailed, whichever is later. The tax collector shall include with the property tax bill a notice of the payment provisions of this section. For unsecured taxes, the written request for installment payment shall be filed with the
						tax collector prior to the date on which those taxes become delinquent.
							</html:p>
							<html:p>
								(b)
								<html:span class="EnSpace"/>
								If payment by installments is requested, 20 percent or more of the tax shall be paid no later than the deadline for filing the written request. The current taxes and prior year taxes with penalties and costs thereon shall be paid with or prior to the initial installment payment. In each succeeding fiscal year, the assessee shall pay, before the delinquency date of the second installment of current taxes on the secured roll, all current year taxes, and a sum at least sufficient to reduce the outstanding balance of the tax by 20 percent of the original amount. In the case of unsecured taxes, the required annual installment shall be paid on or before August 31.
							</html:p>
							<html:p>
								(c)
								<html:span class="EnSpace"/>
								Interest at the rate of three-fourths of 1
						percent per month, starting with the month following the date of the deadline for filing the written request, shall be applied to the outstanding balance, on the first day of the month, if the escape or underassessment was due, in whole or in part, to the error, omission, or other fault of the assessee. If the first day of any month falls on a Saturday, Sunday, or legal holiday, the next additional three-fourths of one percent of interest shall be applied to the outstanding balance on the next business day.
							</html:p>
							<html:p>
								(d)
								<html:span class="EnSpace"/>
								No additional penalties shall be charged as long as installment payments are made timely; and, in the case of secured taxes, as long as all payments are made timely, an affidavit regarding the property shall not be published pursuant to Section 3371.
							</html:p>
							<html:p>
								(e)
								<html:span class="EnSpace"/>
								If any
						installment is not paid timely, or if the property on the secured roll becomes tax defaulted, or if the property changes ownership, or if taxes for the property on the unsecured roll are not paid before becoming delinquent, the balance of the tax remaining to be paid shall immediately become due and payable, and no further installment payments for that escape assessment or correction shall be authorized. The tax collector shall inform the auditor of the defaulted, off-roll installment plan and of the delinquent amount remaining unpaid. With regard to property on the secured roll that has not become tax defaulted, or property on the unsecured roll that has not become delinquent, in the event the payment is missed at the time the second or subsequent installment is due and the assessee or agent of the assessee can, by substantial evidence, convince the tax collector that the payment was not made through
						any fault of the assessee, the tax collector may reinstate the account upon receipt of a payment in an amount reflecting the installment plus interest under subdivision (c) to the date of reinstatement, provided that the payment is physically received by the tax collector prior to the time the property becomes tax defaulted or prior to June 30 of the current fiscal year, whichever occurs earlier.
							</html:p>
							<html:p>
								(f)
								<html:span class="EnSpace"/>
								The auditor shall add the unpaid balance, plus all penalties and costs thereon, to the current roll, adjust the tax collector’s charge accordingly, and the remaining balance of the tax shall become subject to all of the provisions of this division applicable to delinquent taxes.
							</html:p>
							<html:p>
								(g)
								<html:span class="EnSpace"/>
								The tax collector shall maintain records listing the current status of all the installment accounts
						authorized under this section. The status of each installment account shall be entered on the current roll and the tax collector may file for record with the county recorder a certificate pursuant to Section 2191.3.
							</html:p>
							<html:p>
								(h)
								<html:span class="EnSpace"/>
								When the installment account is paid in full before 5 p.m. on June 30 of the year in which the account has become defaulted and the tax collector has filed for record a certificate of lien, the tax collector shall also file for record a release of that lien. Where the account is not paid in full until after June 30 of the year in which the account became defaulted, the filings of the certificates of lien and release of lien shall be subject to recording fees charged to the taxpayer.
							</html:p>
							<html:p>
								(i)
								<html:span class="EnSpace"/>
								The tax collector may establish a fee for the actual cost of processing a
						request to pay escaped assessments in installments.
							</html:p>
							<html:p>
								(j)
								<html:span class="EnSpace"/>
								The taxes due on a property making payments pursuant to an installment plan as provided in this section shall be suspended, shall not be collected, and shall not be considered delinquent until April 10, 2030, for property that is located within a five-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles, provided that, on or before January 7, 2025, all payments required by the plan were timely made.
							</html:p>
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		</ns0:BillSection>
		<ns0:BillSection id="id_827B3AF6-5DE2-4CBA-8AB9-9E5B9944316E">
			<ns0:Num>SEC. 4.</ns0:Num>
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				Section 4985.2 of the 
				<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
				 is amended to read:
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				<ns0:LawSection id="id_7B38D45D-89CB-4B44-878D-EBB32CBEA612">
					<ns0:Num>4985.2.</ns0:Num>
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						<ns0:Content>
							<html:p>Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the following:</html:p>
							<html:p>
								(a)
								<html:span class="EnSpace"/>
								Failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of the tax due is made no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent.
							</html:p>
							<html:p>
								(b)
								<html:span class="EnSpace"/>
								There was an inadvertent error in the amount of payment made by the taxpayer, provided the
						principal payment for the proper amount of the tax due is made within 10 days after the notice of shortage is mailed by the tax collector.
							</html:p>
							<html:p>
								(c)
								<html:span class="EnSpace"/>
								The cancellation was ordered by a local, state, or federal court.
							</html:p>
							<html:p>
								(d)
								<html:span class="EnSpace"/>
								(1)
								<html:span class="EnSpace"/>
								Failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from a shelter-in-place order if the principal payment for the proper amount of tax due is paid no later than June 30 of the fiscal year in which the payment first became delinquent.
							</html:p>
							<html:p>
								(2)
								<html:span class="EnSpace"/>
								For purposes of this subdivision, “shelter-in-place order” means an order that meets all of the following criteria:
							</html:p>
							<html:p>
								(A)
								<html:span class="EnSpace"/>
								The order
						is issued by the Governor or the local health officer of the city, county, or city and county in which the property is located or in which the property owner resides.
							</html:p>
							<html:p>
								(B)
								<html:span class="EnSpace"/>
								The order is enforceable under Section 101029 or 120295 of the Health and Safety Code.
							</html:p>
							<html:p>
								(C)
								<html:span class="EnSpace"/>
								The order requires all persons to remain in their place of residence, except for essential activities as defined in the order.
							</html:p>
							<html:p>
								(e)
								<html:span class="EnSpace"/>
								(1)
								<html:span class="EnSpace"/>
								Failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from the Chiquita Canyon
						elevated temperature landfill event, if the principal payment for the proper amount of tax due is paid no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent.
							</html:p>
							<html:p>
								(2)
								<html:span class="EnSpace"/>
								For purposes of this subdivision, “Chiquita Canyon elevated temperature landfill event” means an event that meets all of the following criteria:
							</html:p>
							<html:p>
								(A)
								<html:span class="EnSpace"/>
								The elevated temperature landfill event occurred beneath the Chiquita Canyon Landfill in the County of Los Angeles and began in 2022.
							</html:p>
							<html:p>
								(B)
								<html:span class="EnSpace"/>
								The Department of Toxic Substances Control issued an imminent and substantial endangerment order to the owners of the landfill.
							</html:p>
						</ns0:Content>
					</ns0:LawSectionVersion>
				</ns0:LawSection>
			</ns0:Fragment>
		</ns0:BillSection>
		<ns0:BillSection id="id_DE35593E-8665-46EB-A001-6A9FBCAFE094">
			<ns0:Num>SEC. 5.</ns0:Num>
			<ns0:Content>
				<html:p>The Legislature hereby finds and declares that the reassessment of properties near the Chiquita Canyon Landfill in the County of Los Angeles required by Section 170.1 of the Revenue and Taxation Code, as added by this act, serves the public purpose of remedying the burden the Chiquita Canyon elevated temperature landfill event has placed on the residents of the area and does not constitute a gift of public funds within the meaning of Section 6 of Article XVI of the California Constitution.</html:p>
			</ns0:Content>
		</ns0:BillSection>
		<ns0:BillSection id="id_3252FA27-ECA8-4E12-B79E-B959B2E11036">
			<ns0:Num>SEC. 6.</ns0:Num>
			<ns0:Content>
				<html:p>The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances of the elevated temperature landfill event that occurred beneath the Chiquita Canyon Landfill in the County of Los Angeles, California.</html:p>
			</ns0:Content>
		</ns0:BillSection>
		<ns0:BillSection id="id_EFC93419-F138-4899-8B75-27AB4AD205DA">
			<ns0:Num>SEC. 7.</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>
			</ns0:Content>
		</ns0:BillSection>
		<ns0:BillSection id="id_BD58E285-27BE-43CD-8D5D-3EA91FC446CC">
			<ns0:Num>SEC. 8.</ns0:Num>
			<ns0:Content>
				<html:p>This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:</html:p>
				<html:p>In order to remedy the financial burden the Chiquita Canyon elevated temperature landfill event has placed on the residents of the area as soon as possible, it is necessary that this act go into effect immediately.</html:p>
			</ns0:Content>
		</ns0:BillSection>
	</ns0:Bill>
</ns0:MeasureDoc>