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state_legiscan_weekly · CA

Property tax: exclusion from reassessment: home hardening retrofitting improvements.

February 13, 2026

Summary

If enacted, this bill would add Section 74.1 to the Revenue and Taxation Code to exclude from property tax reassessment the value of home hardening retrofitting improvements intended to reduce wildfire risk. This would apply to qualified improvements made after a specified date, providing a property tax benefit for homeowners who invest in wildfire mitigation measures.

Source: https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1971

Common questions

What does "Property tax: exclusion from reassessment: home hardening retrofitting improvements." cover?
If enacted, this bill would add Section 74.1 to the Revenue and Taxation Code to exclude from property tax reassessment the value of home hardening…
When was it published?
It was published on February 13, 2026.

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