CaliforniaProperty taxation: active solar energy systems.
What it does
The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2027, continues to receive the exclusion until there is a subsequent change in ownership.
More detail
Existing law repeals these exclusion provisions on January 1, 2027.
This bill would make a technical change to the existing active solar energy system exclusion by instead making the repeal date of January 1, 2027, the date the exclusion becomes inoperative.
This bill would incorporate additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516 to be operative only if this bill and AB 1516 are enacted and this bill is enacted last.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Oct 3Chaptered by Secretary of State. Chapter 328, Statutes of 2025.Latest
- Oct 3Approved by the Governor Gavin Newsom.Became Law
- Sep 22Enrolled and presented to the Governor at 2 p.m.To Governor
- Sep 11Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2891.) Ordered to engrossing and enrolling.Major
- Vote recorded Unfinished Business SB710 Blakespear et al. Concurrence. Result: pass.Upper
- Sep 9In Senate. Concurrence in Assembly amendments pending.
- Vote recorded SB 710 Blakespear Senate Third Reading By Berman. Result: pass.Lower
- Sep 9Read third time. Passed. (Ayes 77. Noes 0. Page 3090.) Ordered to the Senate.Passed Assembly
- Sep 5Ordered to third reading.Minor
- Sep 5Read third time and amended.Major
- Sep 5Assembly Rule 69(b)(1) suspended.
- Sep 3Read second time. Ordered to third reading.Minor
- Sep 2Read second time and amended. Ordered to second reading.Major
- Aug 29From committee: Do pass as amended. (Ayes 10. Noes 0.) (August 29).Major
- Vote recorded Do pass as amended. Result: pass.Lower
- Aug 20August 20 set for first hearing. Placed on APPR. suspense file.
- Jul 16Read second time and amended. Re-referred to Com. on APPR.Major
- Jul 15From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (July 14).Major
- Jul 14
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jul 8From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jul 7July 7 set for first hearing. Placed on REV. & TAX. suspense file.
- Jul 1June 30 hearing postponed by committee.
- Jun 23From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jun 16Referred to Com. on REV. & TAX.Minor
- Jun 5In Assembly. Read first time. Held at Desk.Minor
- Jun 4Read third time. Passed. (Ayes 39. Noes 0. Page 1522.) Ordered to the Assembly.Passed Senate
- Vote recorded Special Consent SB710 Blakespear et al. Result: pass.Upper
- Jun 2Ordered to special consent calendar.
- 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 6. Noes 0. Page 1210.) (May 23).Major
- May 20Set for hearing May 23.
- May 19May 19 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 15Set for hearing May 19.
- May 14From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- May 7From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Mar 18Set for hearing May 14.
- Mar 12Referred to Com. on REV. & TAX.Minor
- Feb 24Read first time.Minor
- Feb 24From printer. May be acted upon on or after March 24.
- Feb 21Introduced. To Com. on RLS. for assignment. To print.Introduced