California SB1352 extends property tax relief for property damaged by certain California wildfires.

California SB1352 amends the Revenue and Taxation Code to extend property tax relief for property substantially damaged or destroyed by specific California wildfires. The bill extends the base year value application period for replacement property reconstructed on the site of damaged or destroyed property by three years if the damage occurred between November 1, 2018, and November 30, 2018. It applies to the 2018 Woolsey Fire, 2018 Camp Fire, and other specified fires.

California SB1352 extends property tax relief for property damaged by certain California wildfires.

California SB1352 amends the Revenue and Taxation Code to extend property tax relief for property substantially damaged or destroyed by specific California wildfires. The bill extends the base year value application period for replacement property reconstructed on the site of damaged or destroyed property by three years if the damage occurred between November 1, 2018, and November 30, 2018. It applies to the 2018 Woolsey Fire, 2018 Camp Fire, and other specified fires.