Bill Commons

CA AB 1253

dead

Property taxation: newly constructed property: reconstruction of damaged or destroyed property.

California · 2025-2026 Regular Session · lower

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Quick answers

Did CA AB 1253 pass?

No. CA AB 1253 did not pass — it was defeated or died in the legislative process. Latest recorded action (2026-02-02): From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

What is CA AB 1253 about?

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. This bill would authorize an assessor, in the case where state or local government action mandates a suspension or modification of rebuild development standards, and subject to specified law, to align the assessment of "substantial equivalence" with the requirements and criteria set forth by the government for reconstruction of property damaged by the 2025 fire disasters in Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley, as provided.

Who sponsors CA AB 1253?

Schultz is the primary sponsor of CA AB 1253.

Description

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. This bill would authorize an assessor, in the case where state or local government action mandates a suspension or modification of rebuild development standards, and subject to specified law, to align the assessment of "substantial equivalence" with the requirements and criteria set forth by the government for reconstruction of property damaged by the 2025 fire disasters in Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley, as provided.

Introduced
2025-02-21
Latest action
2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Schultzauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-02-02

    From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

    committee-passage,failure

  2. 2026-01-31

    Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

    failure

  3. 2025-05-23

    In committee: Held under submission.

  4. 2025-05-21

    In committee: Set, first hearing. Referred to APPR. suspense file.

    referral-committee

  5. 2025-05-21

    Joint Rule 62(a), file notice suspended. (Page 1627.)

  6. 2025-05-14

    In committee: Hearing postponed by committee.

  7. 2025-05-06

    Re-referred to Com. on APPR.

    referral-committee

  8. 2025-05-05

    Read second time and amended.

    amendment-passage,reading-1,reading-2

  9. 2025-05-01

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 28).

    amendment-introduction,amendment-passage,committee-passage,referral-committee

  10. 2025-04-28

    In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

    referral-committee

  11. 2025-04-21

    Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

    referral-committee

  12. 2025-04-21

    From committee chair, with author's amendments: Amend, and re-refer to Com. on B. & P. Read second time and amended.

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

  13. 2025-03-13

    Referred to Com. on B. & P.

    referral-committee

  14. 2025-02-24

    Read first time.

    reading-1

  15. 2025-02-22

    From printer. May be heard in committee March 24.

  16. 2025-02-21

    Introduced. To print.

    introduction

Versions

  • 02/21/25 - Introduced — 2025-02-21Compare
  • 04/21/25 - Amended Assembly — 2025-04-21Compare
  • 05/05/25 - Amended Assembly — 2025-05-05Compare
  • AB1253Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass as amended and be re-referred to the Committee on [Appropriations]

    2025-04-28 · pass · 7-0

    Member-level votes (7)
    • Quirk-Silva: yes
    • McKinnor: yes
    • DeMaio: yes
    • Garcia: yes
    • Bains: yes
    • Gipson: yes
    • Ta: yes

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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