Bill > AB1416

This bill modifies existing property tax law to provide more flexibility for taxpayers in counties under a state of emergency or disaster. Currently, property owners can pay delinquent taxes through an installment plan, and they can request a one-year deferral of payments under specific circumstances. The bill expands the conditions for deferral by allowing taxpayers to qualify if they either had an existing installment plan or had submitted an application for an installment plan at the time they request the deferral. The other existing requirements remain the same: the taxpayer must demonstrate substantial disaster damage to their property, file a deferral application by September 1 of the following fiscal year, and not be receiving other disaster-related relief. The bill also removes an obsolete definition from the law. This change aims to provide additional support and financial flexibility for property owners impacted by significant emergencies or disasters, making it easier for them to manage their property tax obligations during challenging times.

Budget and Finance

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1416