A new construction California property tax exclusion is enacted for property damaged or destroyed by a Governor-declared disaster.
New Construction Exclusion Conditions
For property that has been substantially damaged or destroyed by a Governor-declared disaster on or after January 1, 2017, a construction exclusion for comparable property that is reconstructed on the site of the damaged or destroyed property is available under the following conditions:
the property must be substantially damaged or destroyed by a disaster, misfortune, or calamity, as declared by the Governor;
the property is substantially damaged or destroyed if the improvements sustain physical […]