Chiquita Canyon Landfill: property tax reassessment and penalties.

Section 170.1(b): The entity responsible for sending the post-reassessment notice changed from 'auditor-controller assessor' to just 'assessor,' and the notice content was simplified from 'notice of overpayments of taxes' to 'notice of the assessment value change.' The reference to 'overpayment' in what the notice must state was also removed, though the right to file a refund claim with the auditor-controller is preserved.

The document was reformatted from an authenticated chaptered bill layout to a website presentation, adding navigation elements (skip to content, home, FAQ, search, version dropdown, etc.) and removing the 'STATE OF CALIFORNIA AUTHENTICATED ELECTRONIC LEGAL MATERIAL' header. The underlying statutory text of all sections (170.1, 4217, 4837.5, 4985.2, and Sections 5-8) is identical in both versions.

The entire mortgage forbearance program (new Civil Code Title 19.2, Sections 3273.35-3273.43) was removed. This had required mortgage servicers to offer 90-day forbearance (extendable in 90-day increments) to borrowers experiencing financial hardship due to the landfill event, prohibited foreclosure during forbearance, and required the Department of Financial Protection and Innovation to post borrower information online.

The bill's stated purpose narrowed from covering mortgage forbearance, property tax reassessment, and penalties to covering only property tax reassessment and penalties (with the penalty provisions largely removed in practice).

All property tax penalty suspension provisions were removed. These had suspended delinquency penalties, costs, and interest until April 10, 2030 for property in ZIP Codes 91384, 91381, or 91355 within 5 miles of the landfill, across multiple Revenue and Taxation Code sections (75.52, 463, 2610.5, 2617, 2618, 2704, 2705, 2922, and 4103).

The reassessment mechanism changed from voluntary to mandatory. The July version allowed the board of supervisors to adopt an ordinance authorizing property owners to apply for reassessment. The August version requires that every property within 5 miles of the center of the landfill be automatically reassessed to reflect any decline in value from the landfill event, with reassessments retroactive to the January 1, 2022 lien date.

An urgency clause was added, declaring the necessity for immediate effect. The bill now states 'declaring the urgency thereof, to take effect immediately.'

Section 170.1(b) now requires the post-reassessment notice to state both the amount of the overpayment AND the assessment value change (previously only the overpayment amount was required). It also clarifies that a refund claim may be filed with the auditor-controller, and adds the condition 'if property taxes were paid at the higher assessment value' before stating that a refund claim may be filed.

Changed 'five mile radius' to 'five-mile radius' in multiple sections for proper hyphenation of the compound adjective.

Corrected typo in Section 4985.2(e)(1): 'as determine by the tax collector' changed to 'as determined by the tax collector.'

Title section corrected from 'Chiquita Canyon Landfill. Landfill' to 'Chiquita Canyon Landfill', removing a duplicate word and stray period.

The entire Anesthesiologist Assistant Practice Act (new Chapter 7.75 of the Business and Professions Code) was removed from the operative text. This included requirements for anesthesiologist assistants to work under supervision, certification requirements, and a prohibition on using the title without meeting those requirements.

A new Title 19.2 (Sections 3273.35-3273.43) was added to the Civil Code establishing mortgage forbearance rights for borrowers experiencing financial hardship directly caused by the Chiquita Canyon Landfill event. Borrowers may request up to 90 days of initial forbearance, extendable in 90-day increments, with a deadline of January 1, 2028 to submit requests.

The bill's scope changed from regulating a specific health care profession statewide to providing targeted financial relief to residents of a specific geographic area (5-mile radius around the Chiquita Canyon Landfill in Los Angeles County) affected by a specific environmental event.

The amendment to Section 680 of the Business and Professions Code requiring health care practitioners to wear name tags and prohibiting unauthorized use of 'doctor' or 'Dr.' on name tags was removed from the operative text.

During forbearance, mortgage servicers are prohibited from initiating foreclosure, moving for a foreclosure judgment, or executing a foreclosure sale if the borrower is performing under the forbearance terms. No late fees or default interest may be charged during the forbearance period.

Section 463 was amended to suspend the 10 percent penalty for failing to file an annual personal property tax statement until April 10, 2030 for property in the affected area, provided the statement is filed by that date.

A new Section 170.1 was added to the Revenue and Taxation Code authorizing the Los Angeles County board of supervisors, by ordinance, to allow property owners within 5 miles of the landfill event to apply for reassessment of their property based on diminution in value caused by the landfill event.

Multiple sections of the Revenue and Taxation Code (75.52, 2610.5, 2617, 2618, 2704, 2705) were amended to suspend delinquent property tax penalties until April 10, 2030 for property in ZIP codes 91384, 91381, or 91355 within 5 miles of the landfill. The suspension does not apply if taxes were already delinquent as of April 1, 2025, or are paid through an impound account.

The entire Anesthesiologist Assistant Practice Act (which would have added Chapter 7.75 to Division 2 of the Business and Professions Code) was removed from the bill. The bill no longer regulates anesthesiologist assistants or their practice requirements.

A new mandatory reassessment provision requires each property within a 5-mile radius of the center of the Chiquita Canyon Landfill to be reassessed so that its full cash value base reflects any decline in value from the landfill event. Reassessments are retroactive to the January 1, 2022 lien date, and tax collectors must send notices of overpayments to taxpayers.

A new Section 4985.2 is added to the Revenue and Taxation Code authorizing cancellation of any penalty, costs, or other charges resulting from tax delinquency if the failure to make timely payment is due to a documented hardship arising from the Chiquita Canyon elevated temperature landfill event, as determined by the tax collector.

The state mandate reimbursement language was simplified. The previous version included a carve-out stating no reimbursement was required for certain mandates; the new version removes that carve-out and only provides that if the Commission on State Mandates determines the bill contains state-mandated costs, reimbursement shall be made per statutory procedures.

The author credit was corrected from 'Ahrens Schiavo' to 'Schiavo' with Ahrens listed as principal coauthor. The state-mandated local program designation was clarified from the ambiguous 'no yes' to simply 'yes.'

Adds Chapter 7.75 (Sections 3550-3554) to Division 2 of the Business and Professions Code, creating the Anesthesiologist Assistant Practice Act and establishing a new regulated health care role in California.

Section 3554 authorizes an anesthesiologist assistant, under supervision, to assist in developing and implementing an anesthesia care plan for a patient, notwithstanding any other law.

Section 3552 requires a person to both graduate from an anesthesiologist assistant program accredited by the Commission on Accreditation of Allied Health Education Programs (or successor) AND hold active certification by the National Commission for Certification of Anesthesiologist Assistants before holding themselves out as an anesthesiologist assistant.

Section 3553 requires an anesthesiologist assistant to work under the direction and supervision of an anesthesiologist who must be physically present on the premises, immediately available, and must oversee activities and accept responsibility for medical services rendered by the assistant.

Section 3552(b) makes it an unfair business practice (under the Unfair Competition Law, Section 17200 et seq.) for any person to use the title 'anesthesiologist assistant' or terms like 'certified,' 'licensed,' 'registered,' or 'AA' without meeting the certification requirements.

The original Section 680 name tag amendment is renumbered from Section 1 to Section 2, with only minor grammatical corrections (e.g., 'his or her' changed to 'their').