California Code, Revenue and Taxation Code - RTC § 287

(1) The property has not changed ownership since the commencement date of the applicable disaster.

(2) The claimant demonstrates intent to reconstruct the property and resume the preexisting exempt purpose, as reflected in documented plans, permit submissions, financial commitments, or other documentation that can be reviewed by the assessor to confirm project viability.

(3) The claimant submits, along with any applicable annual filings required under this chapter, documentation that demonstrates that the claimant is proceeding with the intent of reconstructing the property.

(4) The claimant demonstrates that they are in the course of beginning the process of reconstruction of the property for the preexisting exempt purpose by December 31, 2033.

(b)(1) This section shall remain operative only for lien dates on or before January 1, 2033.

(2) This section shall be repealed as of December 31, 2033.