AB 1971 California Assembly · 2025-2026 Regular Session

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

Summary

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. The California Constitution specifies that "newly constructed" does not include the construction or reconstruction of seismic retrofitting components, as defined by the Legislature. Existing law, pursuant to that constitutional authorization, defines seismic retrofitting components to mean seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies. Existing law, pursuant to constitutional authorization, also excludes from the definition of "newly constructed" the construction or installation of certain fire sprinkler systems, or other fire extinguishing systems, fire detection systems, or fire-related egress improvements. This bill would require the State Board of Equalization to clarify that a home hardening retrofitting improvement, as defined, to an existing structure is considered nonassessable repair and maintenance, provided that the improvement does not add square footage, change the property's use, include structural reconfigurations, or include substantial rehabilitation.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 13, 2026 Last action May 14, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

03/25/26 - Amended Assembly → 04/22/26 - Amended Assembly · 8 edits · Apr 22, 2026

MODERATE

AB 1971 was substantially simplified between the March 25 and April 22, 2026 amendments. The bill removed the $100,000 dollar cap on excluded improvements, eliminated the requirement for property owners to obtain a home hardening certification from the State Fire Marshal or Insurance Institute for Business and Home Safety, and deleted all notification and document filing deadlines. It also removed the state mandate reimbursement section, the no-reimbursement provision, and the tax levy/immediate effect clause, and redefined the core term by reference to the California Wildland-Urban Interface Code rather than relying solely on a list of specific improvements.

Scope change

The bill's scope narrowed significantly in terms of administrative requirements on property owners (no certification, no notification deadlines, no filing deadlines, no dollar cap) while broadening the definitional basis for what qualifies as a home hardening retrofitting improvement by tying it to the entire WUI Code rather than a fixed list. The removal of state mandate and reimbursement provisions means local agencies bear any administrative costs without state reimbursement.

DEFINITION

The primary definition of 'home hardening retrofitting improvement' was changed from a list of specific items (Class A roofs, multiplane windows, vent screening, defensible space, noncombustible materials) to a broader reference: any improvement that complies with Chapters 5 and 6 of the California Wildland-Urban Interface Code (Part 7 of Title 24 of the California Code of Regulations), or any successor chapter. The specific item definitions were retained as secondary provisions.

In the retained definitions, the phrase 'noncombustible fire-resistant materials' was changed to simply 'fire-resistant materials,' removing the separate 'noncombustible materials' definition and consolidating the concept.

ELIGIBILITY

The $100,000 aggregate full cash value cap on excluded home hardening retrofitting improvements was removed entirely, meaning there is no longer a dollar limit on the value of improvements that can be excluded from reassessment.

REQUIREMENT

The requirement that property owners obtain a home hardening certification from either the Office of the State Fire Marshal or the Insurance Institute for Business and Home Safety was eliminated.

The requirement that property owners notify the county assessor prior to or within 30 days of project completion, and file all supporting documents within one year of completion, was removed.

FISCAL

Section 2 (state mandate reimbursement via the Commission on State Mandates) and Section 3 (explicit statement that no appropriation is made and the state will not reimburse local agencies for lost property tax revenues) were both deleted. The bill no longer addresses local agency reimbursement at all.

TIMELINE

Section 4, which stated the act provides for a tax levy under Article IV of the California Constitution and takes immediate effect, was removed. The bill's effective date mechanism is no longer specified in the text.

SCOPE

The state-mandated local program designation changed from 'yes' to 'no,' reflecting that the simplified bill no longer imposes additional duties on local tax officials beyond what the State Board of Equalization would do through its existing rulemaking authority under Property Tax Rule 463.

04/22/26 - Amended Assembly → AB1971 · 4 edits

MODERATE

The bill was substantially revised to replace a single code-reference definition with an explicit list of qualifying home hardening improvements (Class A roofs, multiplane windows, vent screening, defensible space, fire-resistant materials) and added specific definitions for each term. The enforcement mechanism was strengthened from a general directive to 'clarify' to a requirement that the State Board of Equalization adopt rules under Property Tax Rule 463.

DEFINITION

The definition of 'home hardening retrofitting improvement' was changed from a single reference to Chapters 5 and 6 of the Wildland-Urban Interface Code to an explicit non-exhaustive list: Class A roofs, multiplane windows, vent screening, defensible space, and fire-resistant materials for fences, decks, sidings, eaves, and doors under Chapter 7A of Title 24.

Four new specific definitions were added: 'Class A roof' (roof assemblies effective against severe fire test exposure identified as class A by an approved testing agency), 'Defensible space' (area adjacent to a structure where wildfire prevention practices are implemented), 'Fire-resistant materials' (materials complying with Section 704A of Chapter 7 of Title 24), and 'Multiplane windows' (multiplane glazing with at least one tempered plane meeting Section 2406 requirements or a fire-resistance rating of 20 minutes or more).

ENFORCEMENT

The State Board of Equalization obligation was changed from a general directive to 'clarify' that improvements are nonassessable repair and maintenance to a specific requirement to 'adopt rules and regulations as a part of Property Tax Rule 463 relating to newly constructed property.'

REQUIREMENT

The legal characterization of qualifying improvements was changed from being 'considered nonassessable repair and maintenance' to 'shall not trigger reassessment as new construction,' shifting the framing from a repair/maintenance classification to an exclusion from the new construction trigger.

02/13/26 - Introduced → 03/25/26 - Amended Assembly · 5 edits · Mar 25, 2026

MODERATE

The amended version broadens the definition of home hardening retrofitting improvements from an exhaustive list to a non-exhaustive one, adds a new defined term for fire-resistant materials tied to building code standards, and requires the State Board of Equalization to adopt clarifying regulations. The state-mandated local program designation was changed from yes to no, meaning local agencies will not receive reimbursement for implementation costs.

Scope change

The bill's scope expanded in two ways: (1) the list of qualifying improvements is now open-ended rather than exhaustive, and (2) a new regulatory requirement was added obligating the State Board of Equalization to issue clarifying rules. However, the state-mandated local program designation was removed, reducing the fiscal obligation on the state.

SCOPE

The definition of 'home hardening retrofitting improvements' was changed from an exhaustive list ('means the installation of...') to a non-exhaustive one ('includes, but is not limited to...'), allowing other types of fire-hardening work to potentially qualify for the reassessment exclusion.

The definition of qualifying improvements now references Chapter 7A of Title 24 of the California Code of Regulations, tying eligible work to specific wildfire-resistant building code standards.

DEFINITION

A new defined term 'fire-resistant materials' was added, meaning a building material that complies with Section 704A of Chapter 7 of Title 24 of the California Code of Regulations. The existing term 'noncombustible materials' was also modified to read 'noncombustible fire-resistant materials.'

REQUIREMENT

A new provision requires the State Board of Equalization to adopt rules and regulations as part of Property Tax Rule 463, clarifying that home hardening retrofitting improvements that do not add square footage, do not change the property's use, do not include structural reconfigurations, and do not include substantial rehabilitation shall not trigger reassessment as new construction.

FISCAL

The state-mandated local program designation was changed from 'yes' to 'no,' meaning the bill no longer triggers reimbursement to local agencies for costs mandated by the state under the State Mandates system.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 14, 2026

Lower · Passed

In committee: Held under submission.

lower

May 13, 2026

Committee

In committee: Set, first hearing. Referred to APPR. suspense file.

lower

Apr 23, 2026

Committee

Re-referred to Com. on APPR.

lower

Apr 22, 2026

Lower · Passed

Read second time and amended.

lower

Apr 21, 2026

Introduced

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).

lower

Apr 6, 2026

Committee

In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

lower

Mar 26, 2026

Committee

Re-referred to Com. on REV. & TAX.

lower

Mar 25, 2026

Introduced

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

lower

Mar 2, 2026

Committee

Referred to Com. on REV. & TAX.

lower

Feb 14, 2026

Lower · Passed

From printer. May be heard in committee March 16.

lower

1 primary · 6 co-sponsors