CaliforniaProperty taxation: intercounty pipeline: right-of-way assessment: full cash value.
What it does
Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 1984–85 to 2025–26 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value.
More detail
This bill would extend the application of this rebuttable presumption to the 2030–31 fiscal year.
Where do you stand?
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 6Chaptered by Secretary of State. Chapter 63, Statutes of 2026.Latest
- Jul 6Approved by the Governor Gavin Newsom.Became Law
- Jul 1Enrolled and presented to the Governor at 3 p.m.To Governor
- Jun 22In Senate. Ordered to engrossing and enrolling.Minor
- Vote recorded SB 1437 Revenue and Taxation Consent Calendar Second Day. Result: pass.Lower
- Jun 22Read third time. Passed. (Ayes 71. Noes 0. Page 5795.) Ordered to the Senate.Passed Assembly
- Jun 17Read second time. Ordered to consent calendar.Minor
- Jun 16From committee: Do pass. Ordered to consent calendar. (Ayes 6. Noes 0.) (June 15).Minor
- Jun 15
- Vote recorded Do pass. To Consent Calendar. Result: pass.Lower
- May 11Referred to Com. on REV. & TAX.Minor
- Apr 30In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Consent Calendar 2nd SB1437 REV. & TAX. Result: pass.Upper
- Apr 30Read third time. Passed. (Ayes 36. Noes 0. Page 4112.) Ordered to the Assembly.Passed Senate
- Apr 23Read second time. Ordered to consent calendar.Minor
- Apr 22From committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 4016.) (April 22).Minor
- Vote recorded Do pass and be ordered to the Consent Calendar. Result: pass.Upper
- Apr 9Set for hearing April 22.
- Mar 18Referred to Com. on REV. & TAX.Minor
- Mar 12From printer. May be acted upon on or after April 11.
- Mar 11Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced