SB-974: Property Tax: Severely and Permanently Disabled Persons

UPDATE: This legislation was introduced on 2-4-26. It was approved by the Senate and routed to the Assembly on 4-23-26.

SB-974 was introduced by Senator Seyarto on 2-4-26.

This bill would require the county assessor to determine if a person is eligible as a severely and permanently disabled complainant if requested by a certified special needs trust. It would authorize the county assessor to determine eligibility for transfer of property tax to a newly purchased or constructed residence. (Current law allows the taxable value of a property to be transferred to a new primary dwelling - this exemption applies to seniors over 55, severely and permanently disabled people, and victims of a wildfire or natural disaster - they won't pay a property tax increase if the new property has a higher valuation than their previous property)

View the Legislation