CaliforniaProperty tax: documentary transfer tax: exemptions: Native American tribes.
What it does
(1) 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. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption.
More detail
This bill would provide that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, for the property tax lien dates for the 2026–27 fiscal year to the 2031–32 fiscal year, inclusive, property may be owned and operated by a federally recognized Indian tribe or a wholly owned subsidiary of a federally recognized Indian tribe meeting certain requirements. By expanding the duties of local tax officials, this bill would impose a state-mandated local program.
(2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified.
This bill would, until January 1, 2031, exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined.
(3) Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill would include additional information required for any bill authorizing a new tax expenditure.
(4) 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.
(5) This bill would take effect immediately as a tax levy.
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Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 10Chaptered by Secretary of State - Chapter 2, Statutes of 2026.Latest
- Feb 10Approved by the Governor Gavin Newsom.Became Law
- Feb 5Enrolled and presented to the Governor at 2:30 p.m.To Governor
- Jan 29Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 74. Noes 0. Page 3884.).Major
- Vote recorded AB 1485 Macedo Concurrence in Senate Amendments. Result: pass.Lower
- 2025
- Sep 12In Assembly. Concurrence in Senate amendments pending.
- Sep 11Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2933.).Passed Senate
- Vote recorded Special Consent AB1485 Macedo et al. By Rubio. Result: pass.Upper
- Sep 9Ordered to special consent calendar.
- Sep 8Read second time. Ordered to third reading.Minor
- Sep 5Read third time and amended. Ordered to second reading.Major
- Sep 2Read second time. Ordered to third reading.Minor
- Aug 29Read second time and amended. Ordered returned to second reading.Major
- Vote recorded Do pass as amended. Result: pass.Upper
- Aug 29From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 29).Major
- Aug 18In committee: Referred to suspense file.Minor
- Vote recorded Placed on suspense file. Result: pass.Upper
- Jul 15Read second time and amended. Re-referred to Com. on APPR.Major
- Jul 14From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 9).Major
- Jul 9
- Vote recorded Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]. Result: pass.Upper
- Jun 18Referred to Com. on REV. & TAX.Minor
- Jun 4In Senate. Read first time. To Com. on RLS. for assignment.Minor
- Jun 3Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 2005.)Passed Assembly
- Vote recorded AB 1485 Macedo Assembly Third Reading. Result: pass.Lower
- May 27Read second time. Ordered to third reading.Minor
- May 23From committee: Do pass. (Ayes 14. Noes 0.) (May 23).Minor
- Vote recorded Do pass. Result: pass.Lower
- May 21Joint Rule 62(a), file notice suspended. (Page 1627.)
- May 21In committee: Set, first hearing. Referred to APPR. suspense file.Minor
- May 14In committee: Hearing postponed by committee.
- May 6From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR.Minor
- May 5
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Apr 28Re-referred to Com. on REV. & TAX.Minor
- Apr 24From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.Major
- Apr 7In committee: Set, first hearing. Referred to REV. & TAX. suspense file.Minor
- Apr 2Re-referred to Com. on REV. & TAX.Minor
- Apr 1From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.Major
- Mar 13Referred to Com. on REV. & TAX.Minor
- Feb 24Read first time.Minor
- Feb 22From printer. May be heard in committee March 24.
- Feb 21Introduced. To print.Introduced