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AB 245

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

2025-2026 Regular Session Introduced by Mike Gipson

AB 245 adjusts California property tax base year values for disaster-affected properties to provide tax assessment relief during recovery periods.

Chaptered by Secretary of State - Chapter 530, Statutes of 2025.
#propertytaxation #applicationofbaseyearvalue #disasterrelief
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Bill Summary · AB 245

Legislative bill overview

AB 245 modifies California's property tax assessment rules for disaster-affected properties by adjusting how "base year value" is applied following qualifying disasters. The bill allows property owners in declared disaster areas to potentially reassess their property values based on pre-disaster conditions rather than post-disaster depreciation, affecting property tax calculations going forward.

Why is this important

Property taxes in California are largely based on the 1978 Proposition 13 framework, where base year values determine ongoing tax liability. For disaster victims, properties may be severely damaged but still reassessed at depreciated values, resulting in years of reduced tax bases before recovery. This bill addresses whether disaster-affected owners get tax relief aligned with their property's actual condition and recovery timeline.

Potential points of contention

  • Revenue impact: Allowing base year value adjustments reduces county property tax revenues at a time when disaster-affected communities need increased public services for recovery
  • Equity concerns: Unclear whether relief applies uniformly across disaster types and whether it favors wealthier property owners who can afford to rebuild quickly
  • Implementation complexity: Counties must determine which disasters qualify, when assessments reset, and how to handle partially damaged or rebuilt properties consistently

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

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