Chiquita Canyon Landfill: property tax reassessment and penalties.

(1) 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 authorizes the full cash value base to be reduced to reflect substantial damage, destruction, or other factors causing a decline in value. This bill would require each property located within a 5-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles to be reassessed so that the full cash value base of the property reflects any decline in value of the property arising from the Chiquita Canyon elevated temperature landfill event, as defined. The bill would require reassessments to be retroactive to the January 1, 2022, lien date. The bill would require, following reassessment, the assessor to send a specified notice of the assessment value change to the taxpayer. By imposing additional duties on local tax officials, this bill would impose a state-mandated local program. (2) Existing property tax law authorizes any person to elect to pay delinquent taxes in installments (installment redemption plan) by a certain date before the tax collector obtains the power to sell the property in order to redeem certain tax-defaulted property. Existing property tax law prohibits restarting installment payments if those payments are started under these provisions and the amount required to be paid in any fiscal year is not paid as required (default) . This bill would prohibit an installment redemption plan, for which all payments due on or before January 7, 2025, have been timely made, from being considered in default until April 10, 2030, for property located within a 5-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles. By imposing additional duties on local tax officials, this bill would impose a state-mandated local program. Existing property tax law authorizes, for taxes due on escape assessments for prior fiscal years, those taxes to be paid over a four-year period (installment plan) at the option of the assessee if the additional tax is over $500 and a written request for installment payment is filed by the assessee with the tax collector by a certain time. This bill would suspend the taxes due on a property making payments pursuant to an installment plan as described above, would prohibit their collection, and would prohibit the taxes from being considered delinquent, all until April 10, 2030, for property located within a 5-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles, provided that, on or before April 1, 2025, all payments required by the plan were timely made. By imposing additional duties on local tax officials, this bill would impose a state-mandated local program. Existing law authorizes the auditor or tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency upon certain findings, including if the cancellation was ordered by a local, state, or federal court. This bill would also authorize any penalty, costs, or other charges resulting from tax delinquency to be canceled if failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from the Chiquita Canyon elevated temperature landfill event, as defined. (3) This bill would make findings and declarations related to a gift of public funds. (4) This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles. (5) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. (6) This bill would declare that it is to take effect immediately as an urgency statute.