California AB1416 allows tax collectors to defer property tax payments for one year in disaster-designated counties.

AB1416 amends the Revenue and Taxation Code to allow tax collectors in counties declared to be in a state of emergency or disaster to defer property tax payments under an existing installment plan for one year. This deferral is permitted if the installment plan was already in place or if the taxpayer had submitted an application for the plan before requesting deferral. The assessee must also prove substantial disaster damage to their property and file an application for deferral by September 1 of the following fiscal year.

California AB1416 allows tax collectors to defer property tax payments for one year in disaster-designated counties.

AB1416 amends the Revenue and Taxation Code to allow tax collectors in counties declared to be in a state of emergency or disaster to defer property tax payments under an existing installment plan for one year. This deferral is permitted if the installment plan was already in place or if the taxpayer had submitted an application for the plan before requesting deferral. The assessee must also prove substantial disaster damage to their property and file an application for deferral by September 1 of the following fiscal year.