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CA SB1053
Bill
Status
Introduced
2/12/2026
Primary Sponsor
Roger Niello
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AI Summary
- County boards of supervisors may extend the deadline to transfer property tax base year values from disaster-damaged properties to replacement properties by up to 3 additional years (beyond the standard 5 years)
- Applies to counties where the Governor declared a state of emergency or disaster between January 1, 2026, and January 1, 2031
- Covers both transfers to comparable replacement properties acquired elsewhere in the same county and reconstructions on the original site
- The state will not reimburse local agencies for any property tax revenue losses resulting from these extended transfer periods
- Takes effect immediately as a tax levy upon enactment
Legislative Description
Property taxation: transfer of base year value: disaster relief.
Last Action
Set for hearing March 25.
3/11/2026
Committee Referrals
Revenue and Taxation2/26/2026
Rules2/12/2026
Full Bill Text
No bill text available