The Seismic Retrofitting Amendment is a legislatively referred amendment to the California Constitution, originally advocated by State Senator Roy Ashburn (R-Bakersfield). The measure will appear on the June 8, 2010 ballot.
The measure would prohibit tax assessors from re-evaluating new construction for property tax purposes when the point of the new construction is to seismically retrofit an existing building. If successful, it will amend Section 2 of Article XIII A of the California Constitution.
The state constitution currently limits taxes on property to 1% of the full cash value of the property. "Full cash value" means the appraised value of that real property when purchased, newly constructed, or a change of ownership has occurred.
The California Constitution excludes from classification as “newly constructed” the cost of re-constructing or improving a building to comply with any local ordinances that relate to earthquake safety. The California Constitution also authorizes the Legislature to exclude from classification as “newly constructed” the construction or installation in existing buildings of certain seismic retrofitting improvements or improvements utilizing earthquake hazard mitigation technologies.
SCA 4 would change the law by excluding from the definition of “newly constructed” the portion of an existing structure that consists of the construction or reconstruction of seismic retrofitting components, as defined by the Legislature. This measure would delete the existing exclusion for structures constructed of unreinforced masonry bearing wall construction, and the existing grant of authority to the Legislature to exclude certain seismic retrofitting improvements or improvements utilizing earthquake hazard mitigation technologies.
As of Jan. 1, 2010, no campaign committees have been formed in support or opposition to this measure.
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