since the price of houses goes up so fucking fast in california, people were literally taxed out of their homes because the property tax, tied to the property value, would skyrocket. so they passed a law that freezes the property tax at the time you bought the house. however, whoever you sell it to has to pay the current, much higher, property tax. since all the houses rebuilt will be new they'll be subject to the current property taxes, not whatever the owner was paying before. unless they grant an exemption for the fires.
United States