CaliforniaProperty taxation: transfer of base year value: disaster relief.
What it does
Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property.
More detail
This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034.
Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.
This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
This bill would take effect immediately as a tax levy.
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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
- Aug 13August 13 hearing: Held in committee and under submission.Latest
- Aug 5August 5 set for first hearing. Placed on suspense file.
- Jun 30From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.Minor
- Jun 29
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 23June 22 set for first hearing. Placed on suspense file.
- Jun 4Referred to Com. on REV. & TAX.Minor
- May 28In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent. Result: pass.Upper
- May 28Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly.Passed Senate
- May 26Ordered to special consent calendar.
- May 18Read second time. Ordered to third reading.Minor
- May 14Read second time and amended. Ordered to second reading.Major
- Vote recorded Do pass as amended. Result: pass.Upper
- May 14From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4262.) (May 14).Major
- May 8Set for hearing May 14.
- Apr 13April 13 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- Mar 27Set for hearing April 13.
- Mar 25From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Mar 11Set for hearing March 25.
- Feb 26Referred to Com. on REV. & TAX.Minor
- Feb 13From printer. May be acted upon on or after March 15.
- Feb 12Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced