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California 20252026

SB 1053

Property taxation: transfer of base year value: disaster relief.

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Source: Open States / PluralUpdated 2026-09-12 13:12:55 UTC.

Official record

Measure details

Jurisdiction
California
Session
20252026
Chamber
upper
Classification
bill
Subjects
Propertytaxation, disasterrelief, transferofbaseyearvalue
Introduced / first action
2026-02-12 00:00:00

Source-supplied abstracts

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. 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.

Sponsors

Source-supplied history

Actions

  1. August 13 hearing: Held in committee and under submission.

  2. August 5 set for first hearing. Placed on suspense file.

  3. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  4. June 22 set for first hearing. Placed on suspense file.

  5. Referred to Com. on REV. & TAX.

    referral-committee

  6. In Assembly. Read first time. Held at Desk.

    reading-1

  7. Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly.

    passage, reading-1, reading-3

  8. Ordered to special consent calendar.

  9. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  10. Read second time and amended. Ordered to second reading.

    amendment-passage, reading-1, reading-2

  11. From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4262.) (May 14).

    amendment-passage, committee-passage, committee-passage-favorable

  12. Set for hearing May 14.

  13. April 13 hearing: Placed on APPR. suspense file.

  14. Set for hearing April 13.

  15. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  16. Set for hearing March 25.

  17. Referred to Com. on REV. & TAX.

    referral-committee

  18. From printer. May be acted upon on or after March 15.

  19. Introduced. Read first time. To Com. on RLS. for assignment. To print.

    introduction, reading-1, referral-committee

When supplied by the API

Related measures

No resolvable related measure is supplied.