California 2019-2020 Regular Session

California Assembly Bill AB248

Introduced
1/22/19  

Caption

Disaster relief: Carr and Klamathon Fires.

Impact

The passage of AB 248 would have significant ramifications for local government practices regarding property taxation during disaster recovery. By facilitating reassessment procedures, the bill aims to alleviate the financial pressure on homeowners and property owners affected by these calamities. The state would allocate necessary funds to support counties in managing the decline in property tax revenues stemming from these reassessments, ensuring that local governments can continue to function despite the revenue losses.

Summary

Assembly Bill No. 248, introduced by Assembly Member Dahle, aims to provide specific disaster relief related to the damages caused by the Carr and Klamathon Fires. The bill outlines the state's intention to allow counties, particularly Shasta and Siskiyou, to reassess properties damaged or destroyed due to these wildfires. It grants county boards of supervisors the authority to provide reassessments without fault on the part of the property owners, thereby mitigating financial burdens in the wake of natural disasters.

Contention

While there is widespread acknowledgment of the need for disaster relief, potential points of contention revolve around the specifics of how these reassessments are implemented and funded. Critics may raise concerns regarding the adequacy of state allocations relative to the actual fiscal impacts on local governments. Furthermore, there may be discussions regarding the administrative processes involved in reassessing property values and the equitable treatment of all affected residents.

Companion Bills

No companion bills found.

Previously Filed As

CA AB556

Property taxation: transfer of base year value: disaster relief.

CA SB927

Income taxes: gross income exclusions: state of emergency: natural disaster settlements.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA SB542

Personal Income Tax Law: Corporation Tax Law: wildfires: exclusions.

CA AB3134

Property taxation: refunds.

CA SB455

State of emergency: mortgage servicers: disasters.

CA SB589

Foster youth: disaster aid assistance.

CA SB264

Income taxes: deduction: disaster losses.

CA SB39

Sierra Nevada Conservancy: Sierra Nevada Region: subregions: climate resilience and equity.

CA AB2776

Recovery from disaster or emergency: funding priority.

Similar Bills

CA AB42

Disaster relief: County of Butte: Camp Fire.

CA AB3122

Property taxation: disaster relief: payment of deferred taxes.

NJ A1007

Requires municipalities to notify affected property owners before implementing compliance plan to reassess valuation of certain properties.

NJ S2519

Requires municipalities to notify affected property owners before implementing compliance plan to reassess valuation of certain properties.

NJ A851

Requires municipalities to notify affected property owners before implementing compliance plan to reassess valuation of certain properties.

NJ S1356

Requires municipalities to notify affected property owners before implementing compliance plan to reassess valuation of certain properties.

CA SB1431

Property taxation: reassessment: disaster relief.

CA SB265

Taxation: federal conformity: grant allocations.