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Property tax: exclusion from reassessment: home hardening retrofitting improvements.

In committee: it can still change before the session ends.

CA AB 1971 · Assembly Bill · 2025–2026

Stage
In committee
Started in
Assembly
Sponsors
+3
Latest action
May 14, 2026

What it does

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. The California Constitution specifies that "newly constructed" does not include the construction or reconstruction of seismic retrofitting components, as defined by the Legislature. Existing law, pursuant to that constitutional authorization, defines seismic retrofitting…

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Where it stands

  1. Introduced (Done)

  2. Committee (Current step)

    In committee · May 14, 2026

  3. Floor (Not started)

  4. Law (Not started)

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

While a bill can still move, the questions are about people and money in California.

Work with this bill

Property tax: exclusion from reassessment: home hardening retrofitting improvements. | 52