CaliforniaReal property tax: exemptions: religious services: parking.
What it does
Existing property tax law exempts from tax any real property that is reasonably and necessarily required for the parking of automobiles by persons engaged in religious activities. Existing law extends this exemption to apply to land and improvements regardless of whether the fee interest in the land and improvements is held by the religious organization using the land and improvements for parking purposes if certain requirements are met, including a requirement that the congregation of the church is no greater than 500 members.
More detail
This bill would remove the requirements relating to the size of the congregation. By imposing additional duties on local tax officials, this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
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
- May 6May 6 set for first hearing canceled at the request of author.Latest
- Apr 9Set for hearing May 6.
- Apr 8Re-referred to Com. on REV. & TAX.Minor
- Mar 23From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.Major
- Mar 4Referred to Com. on RLS.Minor
- Feb 23Read first time.Minor
- Feb 23From printer. May be acted upon on or after March 23.
- Feb 20Introduced. To Com. on RLS. for assignment. To print.Introduced