California 2025-2026 Regular Session

California Assembly Bill AB985

Introduced
2/20/25  
Refer
3/10/25  
Report Pass
3/24/25  
Refer
3/25/25  
Report Pass
4/22/25  
Refer
4/22/25  
Report Pass
5/7/25  
Engrossed
6/3/25  
Refer
6/4/25  
Refer
6/18/25  
Report Pass
6/23/25  
Refer
6/23/25  
Refer
6/25/25  
Report Pass
7/9/25  
Refer
7/9/25  
Report Pass
7/16/25  
Refer
7/16/25  
Refer
7/17/25  
Refer
8/18/25  
Report Pass
8/29/25  
Enrolled
9/13/25  

Caption

Chiquita Canyon Landfill: property tax reassessment and penalties.

Impact

The legislative discussions surrounding AB 985 underscored its urgency. By mandating that property values be reassessed to account for the negative impacts of the landfill event, the bill is positioned to alleviate financial strains on affected homeowners. Additionally, the bill includes provisions that prevent penalties for delayed tax payments for properties enrolled in installment plans as long as timely payments were made up until January 7, 2025. This provision aims to provide extended relief to residents facing economic hardships due to the environmental situation.

Summary

Assembly Bill 985, introduced by Assembly Member Schiavo, focuses on the impact of the Chiquita Canyon elevated temperature landfill event on property values in the vicinity of the landfill in Los Angeles County. The bill mandates reassessment of properties within a 5-mile radius, ensuring their assessed values reflect any declines due to environmental factors attributed to the landfill. This reassessment is not only intended to provide accurate tax assessments but also offers a mechanism to deal with financial burdens faced by local residents as a result of the landfill's environmental issues. The reassessments will be retroactive to January 1, 2022, and the bill requires assessors to notify property owners of changes in their property value assessments.

Sentiment

The sentiment regarding AB 985 appears to be largely supportive among communities impacted by the landfill. Advocates emphasize the importance of ensuring that local property values accurately reflect the reality that residents are facing due to potential environmental hazards. This sentiment contrasts with concerns from some local officials about the financial and bureaucratic burdens imposed on local tax authorities due to the new requirements. However, the predominant view is one of necessity and compassion toward the residents who may have suffered loss due to environmental conditions.

Contention

Despite the bill's overall support, there are notable contentions. Some critics argue about the burden of reassessment on local tax officials and the government agencies that must process these changes. Additionally, there are concerns regarding long-term impacts on tax revenues in the affected areas, as lowered property values could reduce local funding. The legislation must balance the immediate needs of residents with the operational capabilities of local government agencies tasked with implementing these mandates, raising questions about sustainability and practical execution.

Companion Bills

No companion bills found.

Previously Filed As

CA AB2353

Property taxation: welfare exemption: delinquent payments: interest and penalties.

CA SB1208

Waste discharge permits: landfills.

CA AB556

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

CA AB1093

Property taxation: manufactured homes: tax collection.

CA AB3141

Property taxation: possessory interests: seaport environmental improvements.

CA AB1553

Property taxation: local exemption: possessory interests: publicly owned housing.

CA AB2506

Property taxation: local exemption: possessory interests: publicly owned housing.

CA SB1527

Property taxation: exemption: low-value properties and tribal housing.

CA AB2897

Property tax: welfare exemption: community land trusts.

CA SB964

Property tax: tax-defaulted property sales.

Similar Bills

CA SB816

Property taxation: exemptions: Chiquita Canyon elevated temperature landfill event.

CA AB27

Personal Income Tax Law: Corporation Tax Law: Chiquita Canyon elevated temperature landfill event: exclusions.

CA AB28

Solid waste landfills: subsurface temperatures.

CA SB132

Taxation.

CA AB132

Taxation.

CA AB2021

Property tax sales: access to tax-defaulted property information.

CA SB989

Property taxation: taxable value transfers: disclosure and deferment.

CA AB1517

Property taxation: delinquency and penalties: suspension: Counties of Los Angeles and Ventura.