帕萨迪纳市拟豁免伊顿山火受灾屋主1.92%施工税 验收前卖房须补缴
帕萨迪纳市正在推进一项新法令，拟为伊顿山火（Eaton Fire）受灾屋主豁免 1.92% 的施工税，帮助灾民降低重建成本。据 Pasadena Now 报道，这项法令已送交市议会审议，将落实市议会此前已批准的灾后修复税费减免，适用对象为符合条件的独栋住宅与公寓单元（condominium units）的修复工程，是 8 月 17 日通过的整体救助方案的一部分。
帕萨迪纳市现行规定，对建筑、泳池或类似许可所涉结构按核定价值征收 1.92% 的施工税。豁免这笔费用后，正在进行大规模重建的屋主可少交一笔与许可相关的开支——对整栋房屋重建来说，这是一笔不小的节省。
这项提案源于 2025 年 1 月 7 日爆发的伊顿山火。那场大火在帕萨迪纳造成 185 处建筑受损或被毁，绝大多数为住宅，官方文件称主要为独栋住宅和附属建筑。
需要注意的是，减免附带一条重要条件：在最终建筑检查完成之前，若屋主将房产转让给家庭成员以外的人，仍须补缴这笔税。换句话说，减免只给真正重建、并且留住来的居民，而不是留给倒手炒房的人。
市检察官办公室（City Attorney/City Prosecutor Department）在说明材料中表示，费用与税费减免的目的是帮助直接受火灾影响的屋主修复房屋、让他们的家庭留在社区。8 月 17 日通过的整体方案还包括部分费用减免与降低保证金等内容。
法令若获通过，将由规划与社区发展部（Planning and Community Development Department）负责执行，监督符合条件的屋主在重建过程中使用豁免。只有满足市议会此前设定的资格标准的住宅修复项目才能享受减免，说明材料未详列这些标准。
对帕萨迪纳不少华人家庭来说，伊顿山火后的重建一直被保险理赔纠纷、许可审批慢、建筑成本上涨拖累。税费豁免若能通过，至少能从账单上拿掉一项开支。认为自己可能符合条件的屋主，应先查阅市政府公布的资格标准，并向规划与社区发展部咨询后再申请。
来源：Pasadena Now（经 thecooldown.com 转述）、帕萨迪纳市检察官办公室说明材料。
Pasadena Moves to Waive 1.92% Construction Tax for Eaton Fire Rebuilds; Homeowners Who Sell Before Final Inspection Must Pay
Pasadena is moving to wipe out a construction tax that has been weighing on residents rebuilding after the Eaton Fire.
A new ordinance headed to the Pasadena City Council would activate construction-tax relief the city had previously approved for certain Eaton Fire repairs, Pasadena Now reported. The measure covers qualifying work on eligible single-family homes and condominium units and would implement one part of the broader relief package the council approved on Aug. 17.
Pasadena charges a construction tax equal to 1.92% of the value assigned to structures included in a building, swimming pool, or similar permit. Removing that charge would lower permit-related costs for homeowners undertaking major rebuilding — a meaningful saving on a full home reconstruction.
The proposal stems from the Eaton Fire, which started on Jan. 7, 2025, and damaged or destroyed 185 structures in Pasadena, most of them residential. The document says the affected properties were largely single-family homes and accessory structures.
There is one important condition attached: a homeowner would still have to pay the tax if the property is transferred to someone outside the family before the final building inspection is completed. In other words, the relief is reserved for people who genuinely rebuild and stay, not for flippers.
In a fact sheet, the City Attorney/City Prosecutor Department said the fee and tax waivers are intended to help homeowners directly impacted by the fire repair their homes and keep their families in the community. The broader Aug. 17 package also included certain fee waivers and reduced deposits for qualifying repairs.
If adopted, the ordinance would be administered by the Planning and Community Development Department, which would oversee how eligible homeowners use the exemption during the rebuilding process. Only residential repair projects meeting the council's previously set eligibility standards would qualify; the fact sheet does not detail those standards.
For many Chinese-American families in Pasadena, rebuilding after the Eaton Fire has been slowed by insurance disputes, permit delays, and rising construction costs. The tax waiver, if approved, would remove at least one line item from the bill. Homeowners who think they may qualify should check the city's published eligibility criteria and consult the Planning and Community Development Department before applying.
Source: Pasadena Now, via thecooldown.com; City of Pasadena City Attorney fact sheet.
图片来源：帕萨迪纳市政厅外景，RBerteig 摄，CC BY 2.0（Wikimedia Commons）
