CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 245Introduced by Assembly Member GipsonJanuary 14, 2025 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 245, as introduced, Gipson. Property taxation: disaster victims.The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. This bill would state the intent of the Legislature to enact legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to enact subsequent legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 245Introduced by Assembly Member GipsonJanuary 14, 2025 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 245, as introduced, Gipson. Property taxation: disaster victims.The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. This bill would state the intent of the Legislature to enact legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION
Assembly Bill
No. 245
Introduced by Assembly Member GipsonJanuary 14, 2025
Introduced by Assembly Member Gipson
January 14, 2025
An act relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 245, as introduced, Gipson. Property taxation: disaster victims.
The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. This bill would state the intent of the Legislature to enact legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.
The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law.
This bill would state the intent of the Legislature to enact legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to enact subsequent legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. It is the intent of the Legislature to enact subsequent legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.
SECTION 1. It is the intent of the Legislature to enact subsequent legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.
SECTION 1. It is the intent of the Legislature to enact subsequent legislation that would provide meaningful and automatic property tax relief for disaster victims, including fire disasters, in areas of the state proclaimed to be in a state of emergency by the Governor.
### SECTION 1.