Real property tax: transfer of base year value: generational transfers: wildfire.

Header changed from enrolled bill format (with Senate/Assembly passage dates, clerk signatures, and governor receipt line) to chaptered law format with 'STATE OF CALIFORNIA AUTHENTICATED ELECTRONIC LEGAL MATERIAL,' chapter number 539, and governor approval date of October 10, 2025.

Page numbering changed from 'SB 293' format to 'Ch. 539' format throughout the document.

Layout converted from two-column enrolled bill format to single-column chaptered law format, with corresponding reflow of text and line breaks.

The bill was reformatted from an amended version with line-by-line numbering to a clean enrolled text without line numbers, ready for the Governor's signature.

Passage dates were added: Passed the Senate September 12, 2025 and Passed the Assembly September 11, 2025, along with a blank block for the Governor to sign the date of receipt.

The amendment history (dates from March 24 through September 2, 2025) and the 'Introduced by Senator Perez' language were removed in favor of the enrolled format.

Removed 'County of Los Angeles: fire victims' from the bill's digest title, narrowing the stated purpose away from specifically targeting LA wildfire victims.

Removed the legislative intent statement that the Legislature intended to enact subsequent legislation expanding disaster relief provisions to support families affected by fires in the County of Los Angeles.

Changed fiscal committee and state-mandated local program designations from 'no yes' to 'yes,' confirming the bill is a state-mandated local program subject to fiscal committee review.

Fixed overlapping drafting text in subdivision (d)(1)(A) certification requirement, changing 'that the transferor is his or her the parent, child, or grandparent. grandparent of the transferee' to 'that the transferor is the parent, child, or grandparent of the transferee.'

Changed gendered singular pronouns to gender-neutral plural pronouns in subdivision (d)(2), replacing 'his or her their claim' with 'their claim' and 'he or she is they are seeking' with 'they are seeking.'

Renumbered paragraphs in subdivision (e) to eliminate empty paragraph numbers left from prior deletions, changing the cross-reference in paragraph (1) from 'Except as provided in paragraph (2), (3)' to 'Except as provided in paragraph (3).

Inserted the word 'property' after 'Probate administration' in subdivision (e)(2)(C), which appears to be a drafting error.

A new sunset provision is added: the extended filing deadline for wildfire-affected property (three years after mailing of a supplemental or escape assessment notice) will only apply to claims filed before January 1, 2031. This applies both to the base-year-value transfer exclusion and to the homeowners' or disabled veterans' exemption filing extension.

The wildfire exception is restructured from a general 'misfortune or calamity in an area proclaimed a state of emergency' framework into a more specific provision tied directly to the named 2025 fires (Palisades, Eaton, Hurst, Lidia, Sunset, Woodley), with the conditions broken into clearly labeled subparagraphs (A)(i), (A)(ii), and (C)(iii).

The legislative counsel's digest is reorganized to fix a duplicate paragraph number and to incorporate the new January 1, 2031 deadline language. The bulk of the remaining diff consists of line-number renumbering throughout Section 63.1 caused by the insertion of the new text.

The bill now specifically names the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, and Woodley Fire as qualifying disasters for the extended three-year filing deadline under Section 63.1(e)(2), replacing the previously generic reference to any misfortune or calamity in a state of emergency area.

New legislative findings and declarations are added stating the necessity of a special statute for the County of Los Angeles, signaling this is a targeted relief measure rather than a general policy change.

The condition in subdivision (e)(2)(B) is tightened: the supplemental or escape assessment must result from a purchase or transfer that occurred BEFORE the date of the fire, and no instrument evidencing a change in ownership of the real property was recorded. Previously it only required the assessment be due to a previously unrecorded change in ownership.

The condition in subdivision (e)(2)(C) is modified so that the transferee must acquire ownership on or after the date of the state of emergency described in paragraph (A), tying eligibility specifically to the named 2025 fires rather than any state of emergency.

Page numbering changed from 96 to 95 throughout, and line numbers were renumbered due to insertion of new text. The digest title was updated to include 'transfers: wildfire' alongside 'generational transfers.'

Section 63.1(e)(2)(C) was broadened: the extended three-year filing deadline for disaster-affected properties no longer requires that ownership be acquired 'through Probate administration.' The transferee now simply needs to have acquired ownership on or after the date of the misfortune or calamity, with probate cited as one example among others. This makes it easier for families affected by disasters (such as wildfires) to claim the generational transfer exclusion even if they received the property through means other than formal probate.

The bill title was corrected from 'Section 63.1 and 63.2' to 'Sections 63.1 and 63.2' (grammatical plural fix).

The legislative counsel's digest was reorganized from a single continuous narrative into three numbered paragraphs for improved readability, with no substantive policy change.

The bill changed from a pure statement of legislative intent (no operative effect) to actual amendments of Revenue and Taxation Code Sections 63.1 and 63.2, making it operative law if enacted.

The original intent statement supporting Los Angeles fire victims was retained but moved from Section 1 to the final section of the bill, now following the operative provisions rather than being the sole content of the bill.

Added a new extended filing deadline: claims for the parent-child or grandparent-grandchild property tax exclusion (Section 63.1) are deemed timely if filed within three years of a supplemental or escape assessment notice when three conditions are met - the assessor reassessed due to a misfortune or calamity in a state-of-emergency area, the assessment resulted from a previously unrecorded change in ownership, and the transferee acquired the property through probate on or after the disaster date.

Added a parallel extended filing deadline for Proposition 19 family home and family farm exclusions (Section 63.2) with the same three conditions, plus a rebuttable presumption that the property is the principal place of residence of both transferor and transferee when those conditions are met.

Added a state mandate reimbursement provision (new Section 3) requiring the state to reimburse local agencies for costs mandated by the bill, as determined by the Commission on State Mandates.