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 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, 2025, but before January 1, 2030, to extend the above-described time period to transfer by up to 3 years for properties located in that county. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2025, and before January 1, 2030.
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.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Aug 29August 29 hearing: Held in committee and under submission.Latest
- 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 7. 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
- Jun 24June 23 set for first hearing. Placed on REV. & TAX. suspense file.
- Jun 5Referred to Com. on REV. & TAX.Minor
- May 29In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent. Result: pass.Upper
- May 29Read third time. Passed. (Ayes 38. Noes 0. Page 1328.) Ordered to the Assembly.Passed Senate
- May 27Ordered to special consent calendar.
- May 23Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 23From committee: Do pass. (Ayes 6. Noes 0. Page 1206.) (May 23).Minor
- 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 5Referred to Com. on REV. & TAX.Minor
- Feb 21From printer. May be acted upon on or after March 23.
- Feb 20Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced