Disaster relief: County of Calaveras: wildfires.

Existing law authorizes a county board of supervisors to provide by ordinance for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the board's approval. With respect to certain counties that have adopted reassessment ordinances and have been declared by the Governor to be in a state of emergency as a result of certain events, existing law provides for state allocations of the estimated amounts of the reductions in property tax revenues resulting in certain fiscal years from reassessments under those ordinances. Existing law also continuously appropriates, without regard to fiscal years, moneys in the Special Fund for Economic Uncertainties for purposes of funding these state allocations. This bill would, until January 1, 2018, and upon appropriation for this purpose, provide for similar state allocations with respect to property tax revenue reductions resulting from a reassessment for damages incurred within the County of Calaveras, which was declared by the Governor to be in a state of emergency due to the wildfires that occurred on and after September 9, 2015. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Calaveras. This bill would declare that it is to take effect immediately as an urgency statute.