CA AB1971

Requires the State Board of Equalization to adopt rules clarifying that home hardening retrofitting improvements do not trigger property tax reassessment as new construction, provided they don't add square footage, change property use, include structural reconfigurations, or involve substantial rehabilitation.

Defines "home hardening retrofitting improvements" to include Class A fire-resistant roofs, multiplane windows, vent screening, defensible space establishment, and fire-resistant materials for fences, decks, sidings, eaves, and doors complying with California Building Code Chapter 7A.

Specifically excludes modifications that expand the property's square footage from qualifying as home hardening improvements.

Amended version removes the original $100,000 cap on excluded improvements and eliminates requirements for homeowner certification and assessor notification that were in the initial bill.