Assessor Prang Sponsors Wildfire Rebuilding Legislation to Protect Homeowners from Reassessment
In the wake of the devastating 2025 wildfires that destroyed thousands of homes in Pacific Palisades, Altadena, and surrounding communities, Los Angeles County Assessor Jeff Prang is sponsoring new state legislation to provide clarity and certainty for homeowners rebuilding after disaster.
Under current California law, property owners whose homes are damaged or destroyed by misfortune or calamity may rebuild without losing their original property tax base value, provided the replacement home is considered “substantially equivalent” to the structure that was lost. This protection is intended to ensure that disaster survivors are not penalized with higher property taxes simply for rebuilding their homes.
Following the Eaton and Palisades fires, local governments adopted expedited rebuilding policies to help families recover more quickly. In many cases, homeowners were permitted to rebuild up to 110 percent of their home’s original size to comply with modern building codes, safety requirements, and modest design updates.
However, this well-intended flexibility exposed a gap in state tax law. While local building departments may approve a slightly larger replacement home, current statutes do not clearly define whether a structure up to 110 percent of its original size still qualifies as “substantially equivalent” for property tax purposes—creating uncertainty for homeowners at a time when clarity is critical.
To address this issue, Senate Bill 1352, authored by Senator Suzette Valladares and sponsored by Assessor Prang, would explicitly clarify that a rebuilt home may be up to 110 percent of its original size and still retain its existing property tax base value, without triggering reassessment as new construction. The bill would apply statewide to properties damaged or destroyed by misfortune or calamity on or after January 1, 2025.
“ I want to thank Senator Valladares for her leadership on this issue,” Assessor Prang said. “Homeowners should not have to worry that following local rebuilding standards could unintentionally lead to higher property taxes. That kind of uncertainty is unacceptable—especially after a disaster.”
Prang emphasized that the Assessor’s Office remains focused on ensuring wildfire survivors receive every dollar of property tax relief available under the law. “Recovery takes time,” he said. “Government’s role is to provide clarity, consistency, and support—not confusion—as families work to rebuild their homes and their lives.”
SB 1352 was introduced in the State Senate last week and will now proceed through the legislative committee process.
For further information, please contact Public Information Officer Stephen R. Whitmore at pio@assessor.lacounty.gov
