Bill Commons

CA SB 336

dead

Real property tax: welfare exemption: moderate-income housing.

California · 2025-2026 Regular Session · upper

Description

Existing property tax law, pursuant to constitutional authorization, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. That law provides a partial welfare exemption in the case of residential rental property used for lower income households, as specified, calculated as that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units. This bill would provide a partial welfare exemption in the case of certain residential rental property used for low- and moderate-income households. The partial exemption would be equal to that percentage of the value of the property that is equal to the percentage that the number of units serving low- and moderate-income households, as defined, represents of the total number of residential units, as provided. The bill would require an owner to make specified certifications, under penalty of perjury, relating to the use of the property. By expanding the duties of local tax officials, and by expanding the crime of perjury, this bill would impose a state-mandated local program. The bill would declare that its provisions are severable. 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. 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.

Introduced
2025-02-12
Status date
—
Latest action
2026-02-02 — Returned to Secretary of Senate pursuant to Joint Rule 56.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Wienerauthor
  • Stefanicoauthor
  • Haneycoauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-12

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

    introduction,reading-1,referral-committee

  2. 2025-02-13

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

  3. 2025-02-19

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2025-03-18

    Set for hearing May 14.

  5. 2025-05-07

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  6. 2025-05-14

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.

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

  7. 2025-05-15

    Set for hearing May 19.

  8. 2025-05-19

    May 19 hearing: Placed on APPR. suspense file.

  9. 2025-05-20

    Set for hearing May 23.

  10. 2025-05-23

    May 23 hearing: Held in committee and under submission.

  11. 2026-02-02

    Returned to Secretary of Senate pursuant to Joint Rule 56.

    failure

Versions

Documents

Votes

  • Do pass, but first be re-referred to the Committee on [Appropriations]

    2025-05-14 · pass · 5-0

    Member-level votes (5)
    • Grayson: yes
    • Ashby: yes
    • Valladares: yes
    • McNerney: yes
    • Umberg: yes

  • Placed on suspense file

    2025-05-19 · pass · 5-0

    Member-level votes (7)
    • Wahab: yes
    • Grayson: yes
    • Caballero: yes
    • Seyarto: yes
    • Richardson: yes
    • Cabaldon: other
    • Dahle: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB336

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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