The January 2025 wildfires destroyed 21,000 structures in Los Angeles County, displacing families and causing financial hardship. Governor Newsom and Mayor Bass issued orders to expedite rebuilding by allowing structures up to 110% of their original size.

However, County Assessor Jeff Prang has stated that the extra 10% will be reassessed at market value, increasing property taxes. Additionally, under CA Revenue and Taxation Code § 70.5, rebuilt properties exceeding 120% of pre-damage value face reassessment due to rising construction costs, discouraging rebuilding and delaying recovery.

Petition Request
We urge the Los Angeles County Assessor’s Office to:

• Waive Reassessment for 10% Size Allowance: Exempt the additional 10% square footage from property tax reassessment.
• Expand § 70.5 Relief: Temporarily amend § 70.5 to account for inflation and construction costs, waiving reassessments for 5 years.
• Simplify Relief Access: Streamline the tax relief application process for fire victims.

We call on Assessor Jeff Prang to collaborate with Mayor Bass, Governor Newsom, and the County Board of Supervisors to implement these waivers, easing the tax burden on fire victims.

Justification
·       Fairness to Victims: The 10% size allowance was designed to facilitate recovery, not to penalize homeowners with higher taxes. Reassessing this allowance contradicts the spirit of the executive orders and adds financial strain to those already devastated by loss.

·       Economic Recovery: Waiving reassessments encourages rebuilding, supporting local economies and restoring the tax base.

·       Precedent for Relief: Governor Newsom’s executive order extended tax deadlines and suspended penalties for fire victims, demonstrating a commitment to relief. The Assessor’s Office should align with this precedent by offering tax stability.

·       Community Resilience: Avoiding reassessments supports faster rebuilding, strengthening neighborhoods and reducing the risk of predatory land speculation, which Governor Newsom’s order also aims to prevent.