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AB 985

Chiquita Canyon Landfill: property tax reassessment and penalties.

2025-2026 Regular Session Introduced by Patrick Ahrens and 1 co-sponsor

AB 985 allows property tax reassessments for homes near Chiquita Canyon Landfill, providing financial relief and penalty cancellations for affected owners.

Chaptered by Secretary of State - Chapter 174, Statutes of 2025.
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Bill Summary · AB 985

Summary of AB 985: Chiquita Canyon Landfill Property Tax Reassessment and Penalties

Bill Overview

Bill Number: AB 985
Introduced: February 20, 2025
Status: Chaptered by Secretary of State - Chapter 174, Statutes of 2025
Author: Assemblymember Schiavo
Subject: Property tax reassessment and penalties related to the Chiquita Canyon Landfill in Los Angeles County.

Purpose and Intent

AB 985 aims to address the financial impact of the Chiquita Canyon elevated temperature landfill event on properties located within a five-mile radius of the landfill. The bill seeks to ensure that property values are accurately assessed to reflect any decline in value due to this environmental event, thereby providing financial relief to affected property owners.

Key Provisions

  1. Property Reassessment:

    • Properties within a five-mile radius of the Chiquita Canyon Landfill must be reassessed to reflect any decline in value due to the landfill event.
    • Reassessments are retroactive to the January 1, 2022, lien date.
    • After reassessment, assessors are required to notify property owners of any changes in assessment value, including information on potential refund claims for overpaid taxes.

  2. Installment Payment Plans:

    • Properties that have timely made all payments due on or before January 7, 2025, will not be considered in default until April 10, 2030.
    • Taxes due on properties making payments under an installment plan will be suspended and not considered delinquent until April 10, 2030, provided all payments required by the plan were made on time.

  3. Cancellation of Penalties:

    • The bill allows for the cancellation of penalties and charges related to tax delinquency if the failure to make timely payments is due to documented hardship resulting from the landfill event.

  4. State-Mandated Local Program:

    • The bill imposes additional duties on local tax officials, constituting a state-mandated local program.

  5. Reimbursement for Local Agencies:

    • If the Commission on State Mandates determines that the bill imposes costs on local agencies, the state will reimburse those costs.

  6. Urgency Clause:

    • The bill is declared to take effect immediately as an urgency statute, allowing for prompt implementation.

Impact

  • Affected Parties: Property owners within a five-mile radius of the Chiquita Canyon Landfill will benefit from reassessments that reflect the true market value of their properties. This is particularly significant for those who may have faced financial difficulties due to the landfill event.
  • Local Tax Officials: The bill will require local tax officials to undertake additional responsibilities related to property reassessments and the management of installment payment plans.
  • Financial Relief: The provisions for penalty cancellation and extended payment deadlines aim to alleviate financial burdens on affected property owners.

Conclusion

AB 985 represents a targeted legislative response to the environmental and economic challenges posed by the Chiquita Canyon Landfill. By facilitating property tax reassessments and providing relief measures, the bill seeks to support local residents and ensure fair taxation practices in light of significant property value declines.

Compiled from official sources — confirm details with the bill’s official record.

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