Assembly Member Gipson's property tax relief proposal seeks to establish automatic assistance for California property owners affected by disasters in areas where the Governor has declared a state of emergency. The measure would modify existing constitutional requirements that mandate uniform property taxation across the state.

The bill declares the Legislature's intent to create a streamlined process for providing property tax relief to disaster victims, with a particular focus on those affected by fires. Under current law, the California Constitution requires all property to be taxed and assessed at the same percentage of fair market value, unless specifically exempted by state or federal law. This proposal aims to establish such an exemption through subsequent legislation, allowing for automatic relief without requiring individual applications from affected property owners.

This intent bill serves as a foundation for future legislation that would detail the specific mechanisms and criteria for implementing the tax relief program. While the measure identifies disaster victims in state-declared emergency areas as the primary beneficiaries, it does not specify the exact form or extent of the tax relief, leaving these details to be determined in follow-up legislation.