Owners of non habitable structures will be exempted and homeowners will get a break on penalties for not paying the SRA Fire Tax Fee.
Key Changes For SRA Fire Tax/Fee:
- AB 2048, deletes the definition of “structure” for purposes of the fire prevention tax/fee and instead use “habitable structure,” which is defined to mean a building that contains one or more dwelling units that can be occupied for residential use.
- Cal Fire will also be allowed to consider any tax/fee appeal submitted after the filing deadline
- AB 2048 will eliminate the 20% per month penalty and adds a provision for a one-time 10% penalty charge.
- SRA fire tax/fee could be refunded to homeowners if their house is destroyed due to a natural disaster.
The bill also includes the definition of “person” and “owner of a structure,”as provided.
The bill would require the fee to be levied upon the owner of a habitable structure identified by the department as located with the state responsibility area if that person owns the habitable structure on July 1 of the year for which the fee is due.
(b) On and after January 1, 2015, the fire prevention fee determined to be due by the department pursuant to this article is due and payable at the time it becomes final, and if it is not paid when due and payable, the penalty imposed pursuant to Section 55086 of the Revenue and Taxation Code shall be applied.
Where are the SRA Areas in California?
- An interactive SRA Parcel Viewer provided by the State of California
- An interactive statewide GIS map provided by the California Board of Forestry and Fire Protection