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Bill > AB1971
CA AB1971
CA AB1971Property tax: exclusion from reassessment: home hardening retrofitting improvements.
summary
Introduced
02/13/2026
02/13/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
An act to add Section 74.1 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
AI Summary
This bill proposes to exclude certain "home hardening retrofitting improvements" from property tax reassessment, meaning the value of these specific upgrades will not be added to a home's assessed value for tax purposes. This exclusion applies to improvements like installing Class A roofs (roofs effective against severe fire exposure), multiplane windows (windows with specific fire-resistance ratings), vent screening, creating defensible space (areas around a home cleared to prevent wildfire spread), and using noncombustible materials for fences, decks, sidings, eaves, and doors. However, this exclusion has a limit: it won't apply to the portion of improvements that exceed $100,000 in aggregate full cash value, nor will it cover modifications that increase the home's square footage. To qualify, property owners must obtain a home hardening certification from specific programs, notify the assessor before or within 30 days of project completion, and file supporting documents within one year. This measure is intended to encourage homeowners to make their properties more resistant to wildfires and earthquakes, similar to existing exclusions for seismic retrofitting and fire sprinkler systems, by preventing an increase in property taxes due to these safety-focused upgrades.
Sponsors (7)
Steve Bennett (D)*,
Patrick Ahrens (D),
Rebecca Bauer-Kahan (D),
Damon Connolly (D),
John Harabedian (D),
Gregg Hart (D),
Henry Stern (D),
Last Action
From printer. May be heard in committee March 16. (on 02/14/2026)
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1971 |
| BillText | https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB1971#99INT |
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