CA SB293

Extends the deadline to file property tax exclusion claims for parent-child and grandparent-grandchild transfers to three years after receiving a supplemental or escape assessment notice, specifically for properties damaged or destroyed by the January 2025 Los Angeles wildfires (Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley fires)

Applies to situations where the property was reassessed due to wildfire damage, ownership was transferred without a recorded change of ownership before the fire, and the transferee acquired ownership on or after the state of emergency date

Extends the deadline to file for homeowners' or disabled veterans' exemptions to one year from the mailing of a supplemental or escape assessment notice for qualifying wildfire-affected properties

These special filing deadline extensions only apply to claims filed before January 1, 2031

Requires state reimbursement to local agencies if the Commission on State Mandates determines the bill creates state-mandated costs