CA AB2048

Redefines "structure" as "habitable structure" (buildings with one or more dwelling units for residential use) for fire prevention fee purposes, excluding commercial, industrial, and incidental structures.

Requires the fire prevention fee to be levied on owners of habitable structures located in state responsibility areas on July 1 of the fiscal year the fee is due, with maximum fee of $150.

Authorizes the State Board of Forestry and Fire Protection to exempt uninhabitable structures damaged by natural disasters from fees for up to two years if owners provide defensible space documentation or certification.

Allows late petitions for redetermination to be treated as administrative protests if the department determines the fee may have been excessive or resulted from departmental error.

Eliminates the 20% penalty for unpaid fees effective January 1, 2015, replacing it with a 10% penalty under existing late fee payment law, and changes annual legislative reporting deadline from January 1 to January 31.