AMENDED IN ASSEMBLY APRIL 22, 2026
AMENDED IN ASSEMBLY MARCH 25, 2026
CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION
97
Introduced by Assembly Member Bennett
(Coauthors: Assembly Members Ahrens, Bauer-Kahan, Connolly, Harabedian, and Hart)
February 13, 2026
An act to add Section 74.1 to the Revenue and Taxation Code, relating to taxation.
Vote: majority Appropriation: no Fiscal committee: yes Local program: no
LEGISLATIVE COUNSEL’S DIGEST
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.
The people of the State of California do enact as follows:
SECTION 1.
Section 74.1 is added to the Revenue and Taxation Code, to read:
74.1.
(a) For the purposes of this section, “home hardening retrofitting improvement” means an improvement that complies with the provisions of the most recent edition of 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.
(b) The State Board of Equalization shall clarify that a home hardening retrofitting improvement to an existing structure is considered nonassessable repair and maintenance, provided that the home hardening retrofitting improvement does not add square footage, change the property’s use, include structural reconfiguration, or include substantial rehabilitation.
Section 74.1 is added to the Revenue and Taxation Code, to read:
74.1.
(a) For purposes of this section, all of the following apply:
(1) (A) “Home hardening retrofitting improvements” includes, but is not limited to, the installation of Class A roofs and multiplane windows, vent screening, the establishment of defensible space, and the use of fire-resistant materials for the construction or reconstruction of fences, decks, sidings, eaves, and doors pursuant to Chapter 7A of Title 24 of the California Code of Regulations.
(B) “Home hardening retrofitting improvements” does not include modifications that expand the square footage of the property.
(2) “Class A roof” means roof assemblies that are effective against severe fire test exposure and which are identified as class A by an approved testing agency.
(3) “Defensible space” means the area adjacent to a structure or dwelling where wildfire prevention or protection practices are implemented to provide defense from an approaching wildfire or to minimize the spread of a structure fire to wildlands or surrounding areas.
(4) “Fire-resistant materials” means a type of building material that complies with Section 704A of Chapter 7 of Title 24 of the California Code of Regulations.
(5) “Multiplane windows” means windows constructed of multiplane glazing with a minimum of one tempered plane meeting the requirements of Section 2406 of Title 24 of the California Code of Regulations or that have a fire-resistance rating of not less than 20 minutes when tested.
(b) The State Board of Equalization shall adopt rules and regulations, as a part of Property Tax Rule 463 relating to newly constructed property, 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.