California AB1971 excludes home hardening retrofitting improvements from property tax reassessment.

California AB1971 amends the Revenue and Taxation Code to exclude home hardening retrofitting improvements from property tax reassessment. These improvements include Class A roofs, multiplane windows, vent screening, defensible space, and fire-resistant materials for fences, decks, sidings, eaves, and doors. The State Board of Equalization must clarify that such improvements do not trigger reassessment if they do not add square footage, change the property’s use, include structural reconfiguration, or constitute substantial rehabilitation.

California AB1971 excludes home hardening retrofitting improvements from property tax reassessment.

California AB1971 amends the Revenue and Taxation Code to exclude home hardening retrofitting improvements from property tax reassessment. These improvements include Class A roofs, multiplane windows, vent screening, defensible space, and fire-resistant materials for fences, decks, sidings, eaves, and doors. The State Board of Equalization must clarify that such improvements do not trigger reassessment if they do not add square footage, change the property’s use, include structural reconfiguration, or constitute substantial rehabilitation.