I don't know if a timeshare is subject to property tax, but since a mere lease is a form of temporary ownership, I would not be totally surprised if $$-hungry pols decided that a timeshare is a quasi-permanent partial ownership and therefore subject to property taxes. That this is in Orange County and not, e.g., Yuba County may be pertinent. Orange County has MouseLand, Yuba County has rice, walnuts, and almonds.