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 Bill Text - AB-985 Chiquita Canyon Landfill: property tax reassessment and penalties.

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 |Add To My Favorites |Track Bill | Version: 10/01/25 - Chaptered
 09/16/25 - Enrolled
 09/04/25 - Amended Senate
 08/29/25 - Amended Senate
 07/16/25 - Amended Senate
 06/23/25 - Amended Senate
 03/24/25 - Amended Assembly
 02/20/25 - Introduced

 AB-985 Chiquita Canyon Landfill: property tax reassessment and penalties.(2025-2026)

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 Date Published: 10/02/2025 09:00 PM

AB985:v92#DOCUMENTBill Start

 Assembly Bill

 No. 985

 CHAPTER 174

An act to amend Sections 4217, 4837.5, and 4985.2 of, and to add Section 170.1 to, the Revenue and Taxation Code, relating to the Chiquita Canyon Landfill, and declaring the urgency thereof, to take effect immediately.

 [
 Approved by

 Governor
 October 01, 2025.

 Filed with

 Secretary of State
 October 01, 2025.
 ]

LEGISLATIVE COUNSEL'S DIGEST

AB 985, Schiavo.
 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