Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Part 0.5. Implementation of Article XIII A of the California Constitution
Chapter 3. New Construction
74.5. Seismic retrofitting improvements. (a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, "newly constructed" and "new construction" does not include seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies, to an existing building or structure.
(b) For purposes of this section:
(1) "Seismic retrofitting improvements" means retrofitting or reconstruction of an existing building or structure, to abate falling hazards from structural or nonstructural components of any building or structure including, but not limited to, parapets, appendages, cornices, hanging objects, and building cladding that pose serious danger. "Seismic retrofitting improvements" also means either structural strengthening or providing the means necessary to resist seismic force levels that would otherwise be experienced by an existing building or structure during an earthquake, so as to significantly reduce hazards to life and safety while also providing for the substantially safe ingress and egress of building occupants during and immediately after an earthquake. "Seismic retrofitting improvements" does not include alterations, such as new plumbing, electrical, or other added finishing materials, made in addition to seismic-related work performed on an existing structure. "Seismic retrofitting" includes, but is not limited to, those items referenced in Appendix Chapters 5 and 6 of the Uniform Code for Building Conservation of the International Conference of Building Officials.
(2) "Improvements utilizing earthquake hazard mitigation technologies" means improvements to existing buildings identified by a local government as being hazardous to life in the event of an earthquake. These improvements shall involve strategies for earthquake protection of structures. These improvements shall use technologies such as those referenced in Part 2 (commencing with Section 101) of Title 24 of the California Building Code and similar seismic provisions in the Uniform Building Code.
(c) The property owner, primary contractor, civil or structural engineer, or architect shall certify to the building department those portions of the project that are seismic retrofitting improvements or improvements utilizing earthquake hazard mitigation technologies. Upon completion of the project, the building department shall report the value of those portions of the project that are seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies to the county assessor.
(d) In order to receive the exclusion, the property owner shall notify the assessor prior to, or within 30 days of, completion of the project that he or she intends to claim the exclusion for seismic retrofitting improvements or improvements utilizing earthquake hazard mitigation technologies. The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.
(e) The exclusion from "newly constructed" and "new construction" under this section is not applicable to seismic safety reconstruction and improvements that qualify for the exclusion provided in subdivision (d) of Section 70.
(f) This section shall only apply to projects completed on or after January 1, 1991.
History.—Added by Stats. 1991, Ch. 8, in effect December 13, 1990, operative January 1, 1991. Stats. 1999, Ch. 504 (AB 1291), in effect January 1, 2000, substituted "does" for "shall" before "not include alternations" in the third sentence and added the fourth sentence of paragraph (1) of subdivision (b); deleted ", and completed on or before July 1, 2000" after "January 1, 1991" in the first sentence of subdivision (f); deleted former subdivision (g) which provided that it was the intent of the Legislature in establishing the repeal date of this section in subdivision (h) to encourage the timely improvements of seismically unsafe structures and to not extend the provisions beyond July 1, 2000; and deleted former subdivision (h) which provided that the section would be repealed on July 1, 2000. Stats. 2001, Ch. 330 (AB 184), in effect September 25, 2001, substituted "resist" for "reduce" after "necessary to" in the second sentence of paragraph (1), deleted ", that utilize earthquake hazard mitigation technologies approved by the State Architect pursuant to Section 16102 of the Health and Safety Code" after "an earthquake" in the first sentence and added the second and third sentences to paragraph (2) of subdivision (b); added "or structural" after "civil" in the first sentence of subdivision (c); and substituted "not later than six months after the completion of the project" for "on or before the following April 15" after "assessor" in the third sentence of subdivision (d).
Note.—Section 3 of Stats. 1999, Ch. 504 (AB 1291) provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. If the statewide cost of the claim for reimbursement does not exceed one million dollars ($1,000,000), reimbursement shall be made from the State Mandates Claims Fund. Section 4 thereof provided that notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made for purposes of this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to Section 1 of this act.
Note.—Section 3 of Stats. 2001, Ch. 330 (AB 184) provided that notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. Sec. 4 therein provided that this act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.