AB-1971 • 2026

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

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Bennett
Last action: 2026-05-14
Official status: In committee: Held under submission.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

AB 1971, as amended, Bennett.

What This Bill Does

AB 1971, as amended, Bennett.
Property tax: exclusion from reassessment: home hardening retrofitting improvements.
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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-14 California Legislative Information
In committee: Held under submission.
2026-05-14 California Legislative Information
Joint Rule 62(a), file notice suspended. (Page 5030.)
2026-05-13 California Legislative Information
In committee: Set, first hearing. Referred to APPR. suspense file.
2026-04-23 California Legislative Information
Re-referred to Com. on APPR.
2026-04-22 California Legislative Information
Read second time and amended.
2026-04-21 California Legislative Information
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).
2026-04-06 California Legislative Information
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2026-03-26 California Legislative Information
Re-referred to Com. on REV. & TAX.
2026-03-25 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2026-03-02 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-14 California Legislative Information
From printer. May be heard in committee March 16.
2026-02-13 California Legislative Information
Read first time. To print.

Official Summary Text

AB 1971, as amended, Bennett.
Property tax: exclusion from reassessment: home hardening retrofitting improvements.
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
adopt rules and regulations, as described, clarifying
clarify
that
a
home hardening retrofitting
improvements,
improvement,
as defined,
that do
to an existing structure is considered nonassessable repair and maintenance, provided that the improvement does
not add square footage,
do not
change the property’s use,
do not
include structural reconfigurations,
and do not
or
include substantial
rehabilitation do not trigger reassessment as new construction.
rehabilitation.

Current Bill Text

Read the full stored bill text

Download Bill PDF