CA SB1402

Expands the rebuttable presumption in property tax appeal hearings from owner-occupied single-family dwellings to all residential real property with fewer than 4 units, including condominiums, duplexes, and cooperative units

Prohibits county assessors, tax collectors, or auditors from charging fees for assessment reduction applications on homes valued under $2,500,000

Reduces the deadline for county boards to hear and decide property tax assessment appeals from 2 years to 6 months; if the board fails to act within this timeframe, the applicant's stated property value becomes the taxable value

Removes COVID-era provisions that had extended appeal deadlines through December 31, 2021

Applies statewide to all counties, including charter counties, citing California's second-lowest homeownership rate in the nation and concerns about housing affordability for seniors on fixed incomes