The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation.
More detail
This bill would specify that for the purposes of the welfare exemption provisions above, "property used exclusively for religious, hospital, scientific, or charitable purposes" shall not include property, or any portion thereof, operated as a detention facility, as defined. The bill would declare that the above provision is declarative of, and not a change in, existing law.
2
Where do you stand?
Choose your position
3
Tell your reps
Take a position to see your representatives and ways to contact them.
4
More on this bill
Where it stands
Introduced
Passed Senate
Passed Assembly
To Governor
Became Law
Looking ahead
No hearings or votes scheduled.
History
2026
Sep 29Chaptered by Secretary of State. Chapter 750, Statutes of 2026.Latest
Sep 4Enrolled and presented to the Governor at 2 p.m.To Governor
Aug 28Assembly amendments concurred in. (Ayes 32. Noes 0.) Ordered to engrossing and enrolling.Major
Vote recorded Unfinished Business SB420 Padilla et al. Concurrence. Result: pass.Upper
Aug 27From committee: That the Assembly amendments be concurred in. (Ayes 4. Noes 0. Page 6046.)Minor
Vote recorded That the Assembly amendments be concurred in. Result: pass.Upper
Aug 26From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5823.) Re-referred to Com. on REV. & TAX.Minor
Aug 26Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).Minor
Aug 25In Senate. Concurrence in Assembly amendments pending.
Vote recorded SB 420 Padilla Senate Third Reading By Gipson. Result: pass.Lower
Aug 25Read third time. Passed. (Ayes 62. Noes 10. Page 6524.) Ordered to the Senate.Passed Assembly
Aug 13Read second time. Ordered to third reading.Minor
Vote recorded Do pass. Result: pass.Lower
Aug 13From committee: Do pass. (Ayes 11. Noes 3.) (August 13).Minor
Aug 13Coauthors revised.
Aug 13Assembly Rule 63 suspended.
Aug 5August 5 set for first hearing. Placed on suspense file.
Jul 2Re-referred to Com. on APPR. pursuant to Assembly Rule 97.Minor
Jul 2Read second time. Ordered to third reading.Minor
Jul 1Read second time and amended. Ordered to second reading.Major
Jun 30From committee: Do pass as amended. (Ayes 5. Noes 2.) (June 29).Major
Jun 29
Vote recorded Do pass as amended. Result: pass.Lower
Jun 23June 22 set for first hearing. Placed on suspense file.
Jun 8Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.Minor
Jun 3From committee with author's amendments. Read second time and amended. Re-referred to Com. on P. & C.P.Major
2025
Jun 9Referred to Coms. on P. & C.P. and JUD.Minor
Jun 3In Assembly. Read first time. Held at Desk.Minor
Jun 2Read third time. Passed. (Ayes 26. Noes 9. Page 1401.) Ordered to the Assembly.Passed Senate
Vote recorded 3rd Reading. Result: pass.Upper
May 27Read second time. Ordered to third reading.Minor
May 23Read second time and amended. Ordered to second reading.Major
Vote recorded Do pass as amended. Result: pass.Upper
May 23From committee: Do pass as amended. (Ayes 4. Noes 1. Page 1199.) (May 23).Major
May 16Set for hearing May 23.
May 5May 5 hearing: Placed on APPR. suspense file.
Vote recorded Placed on suspense file. Result: pass.Upper
Apr 25Set for hearing May 5.
Apr 22From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 4. Page 830.) (April 22). Re-referred to Com. on APPR.Minor
Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
Apr 10Set for hearing April 22.
Apr 9From committee: Do pass and re-refer to Com. on G.O. (Ayes 11. Noes 1. Page 706.) (April 8). Re-referred to Com. on G.O.Minor
Apr 8
Vote recorded Do pass, but first be re-referred to the Committee on [Governmental Organization]. Result: pass.Upper
Apr 2Re-referred to Coms. on JUD. and G.O.Minor
Apr 1Set for hearing April 8 in JUD. pending receipt.
Mar 26From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.Major
Feb 26Referred to Com. on RLS.Minor
Feb 19From printer. May be acted upon on or after March 21.
Feb 18Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced