Relating to the assessment of rebuilt homesteads; prescribing an effective date.

Provides for ] Authorizes county to allow homestead rebuilt by same owner on same lot to replace homestead destroyed by September 2020 wildfires to temporarily ] have frozen ] specially assessed value equal to destroyed homestead's assessed ] real market value for 2020-2021 property tax year, to extent of square footage of destroyed homestead. Provides that specially assessed value continues until earliest of date on which rebuilt homestead is no longer principal dwelling of owner, is rented to another person for any duration or is transferred to new ownership. Takes effect on 91st day following adjournment sine die.