CA AB 2167
in committeeProperty tax: documentary transfer tax: exemptions: nonprofit corporations chartered under tribal or federal law.
California · 2025-2026 Regular Session · lower
Description
(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. Chapter 2 of the Statutes of 2026 (AB 1485) provides 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. This bill would expand the above-described authorization, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, to include property owned and operated by a nonprofit corporation chartered by a federally recognized tribe pursuant to tribal law or a specified provision of federal law, or a wholly owned tribal entity, as defined. (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. AB 1485 exempts from that tax, until January 1, 2031, the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction. AB 1485 defines a "tribal land return transaction" to mean a land return acquisition that transfers ownership of land to a federally recognized tribe or a wholly owned subsidiary of a federally recognized Indian tribe in fee simple and that includes specified restrictive covenants. This bill would, for these purposes, expand the definition of "tribal land return transaction" to include a land return acquisition that transfers ownership of land to a nonprofit corporation chartered by a federally recognized tribe pursuant to tribal law or a specified provision of federal law, or a wholly owned tribal entity, 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.
- Introduced
- 2026-03-02
- Status date
- —
- Latest action
- 2026-06-24 — From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Macedoauthor
Committees
Not provided by source.
Action timeline
2026-02-18
Read first time. To print.
reading-1
2026-02-19
From printer. May be heard in committee March 21.
2026-03-02
Referred to Com. on REV. & TAX.
referral-committee
2026-03-02
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-03-03
Re-referred to Com. on REV. & TAX.
referral-committee
2026-04-06
In committee: Hearing postponed by committee.
2026-04-13
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-04-28
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 27).
amendment-introduction,amendment-passage,committee-passage,referral-committee
2026-04-29
Read second time and amended.
amendment-passage,reading-1,reading-2
2026-04-30
Re-referred to Com. on APPR.
referral-committee
2026-05-13
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2026-05-14
Joint Rule 62(a), file notice suspended. (Page 5030.)
2026-05-14
From committee: Do pass. (Ayes 15. Noes 0.) (May 14).
committee-passage,committee-passage-favorable
2026-05-18
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-21
Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 5226.)
passage,reading-1,reading-3
2026-05-21
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2026-06-03
Referred to Com. on REV. & TAX.
referral-committee
2026-06-08
In committee: Set, first hearing. Hearing canceled at the request of author.
2026-06-11
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-06-24
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
Versions
Documents
Votes
Do pass as amended and be re-referred to the Committee on [Appropriations]
2026-04-27 · pass · 7-0
Member-level votes (7)
- Carrillo: yes
- Gipson: yes
- Sanchez: yes
- Quirk-Silva: yes
- McKinnor: yes
- DeMaio: yes
- Michelle Rodriguez: yes
Do pass.
2026-05-14 · pass · 15-0
Member-level votes (15)
- Dixon: yes
- Krell: yes
- Sharp-Collins: yes
- Tangipa: yes
- Wicks: yes
- Pacheco: yes
- Caloza: yes
- Ta: yes
- Fong: yes
- Calderon: yes
- Hoover: yes
- Pellerin: yes
- Solache: yes
- Aguiar-Curry: yes
- Mark González: yes
AB 2167 Macedo Assembly Third Reading
2026-05-21 · pass · 71-0
Member-level votes (80)
- Ta: yes
- Lowenthal: yes
- Stefani: yes
- Mark González: yes
- Soria: yes
- Dixon: yes
- Ortega: yes
- Sharp-Collins: yes
- Ávila Farías: yes
- Schultz: yes
- Berman: yes
- Schiavo: yes
- Rogers: yes
- Papan: yes
- Petrie-Norris: yes
- Caloza: yes
- Ahrens: yes
- Ellis: yes
- Haney: yes
- Solache: yes
- Nguyen: yes
- Patel: yes
- Tangipa: yes
- Bonta: yes
- Aguiar-Curry: yes
- Calderon: yes
- Patterson: yes
- Quirk-Silva: yes
- Kalra: yes
- Wicks: yes
- Davies: yes
- Wallis: yes
- Alanis: yes
- Michelle Rodriguez: yes
- Gabriel: yes
- Boerner: yes
- Krell: yes
- Ransom: yes
- Bryan: yes
- Castillo: yes
- Rivas: yes
- Pacheco: yes
- Bains: yes
- Harabedian: yes
- Zbur: yes
- Valencia: yes
- Carrillo: yes
- Fong: yes
- Addis: yes
- Connolly: yes
- Gipson: yes
- Elhawary: yes
- Pellerin: yes
- Ward: yes
- Jeff Gonzalez: yes
- McKinnor: yes
- Hadwick: yes
- Bennett: yes
- Hart: yes
- DeMaio: yes
- Gallagher: yes
- Jackson: yes
- Johnson: yes
- Flora: yes
- Macedo: yes
- Muratsuchi: yes
- Blanca Rubio: yes
- Sanchez: yes
- Irwin: yes
- Alvarez: yes
- Bauer-Kahan: yes
- Celeste Rodriguez: other
- Ramos: other
- Wilson: other
- Garcia: other
- Lackey: other
- Arambula: other
- Lee: other
- Hoover: other
- Chen: other
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
2026-06-24 · pass · 4-0
Member-level votes (5)
- Ashby: yes
- Becker: yes
- McNerney: yes
- Grayson: yes
- Alvarado-Gil: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
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