Bill Commons

CA AB 1294

enacted

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

California · 2025-2026 Regular Session · lower

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Quick answers

Did CA AB 1294 pass?

Yes. CA AB 1294 has been enacted into law. Latest recorded action (2026-09-29): Chaptered by Secretary of State - Chapter 778, Statutes of 2026.

What is CA AB 1294 about?

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, for lien dates commencing on or after January 1, 2027, and before January 1, 2030, 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 the value of the units serving low- and moderate-income households, as defined. The bill would require an owner to make specified certifications relating to the use of the property. The bill would apply the exemption described above for a period of 15 years from the date of the initial filing of the exemption, as specified. By expanding the duties of local tax officials, and by expanding the crime of perjury, the bill would impose a state-mandated local program. This bill would declare that the above provisions are severable. 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 state that it is the intent of the Legislature to apply those requirements to the above-described exemption and would set forth specified information relating to those requirements. This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Alameda and Sacramento and the City and County of San Francisco. This bill would incorporate additional changes to Section 214 of the Revenue and Taxation Code proposed by AB 2089 to be operative only if this bill and AB 2089 are enacted and this bill is enacted last. 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.

Who sponsors CA AB 1294?

Haney is the primary sponsor of CA AB 1294, joined by 2 cosponsors.

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, for lien dates commencing on or after January 1, 2027, and before January 1, 2030, 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 the value of the units serving low- and moderate-income households, as defined. The bill would require an owner to make specified certifications relating to the use of the property. The bill would apply the exemption described above for a period of 15 years from the date of the initial filing of the exemption, as specified. By expanding the duties of local tax officials, and by expanding the crime of perjury, the bill would impose a state-mandated local program. This bill would declare that the above provisions are severable. 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 state that it is the intent of the Legislature to apply those requirements to the above-described exemption and would set forth specified information relating to those requirements. This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Alameda and Sacramento and the City and County of San Francisco. This bill would incorporate additional changes to Section 214 of the Revenue and Taxation Code proposed by AB 2089 to be operative only if this bill and AB 2089 are enacted and this bill is enacted last. 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
2025-02-21
Latest action
2026-09-29 — Chaptered by Secretary of State - Chapter 778, Statutes of 2026.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Haneyauthor
  • Arreguínprincipal coauthor
  • Wienerprincipal coauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-09-29

    Chaptered by Secretary of State - Chapter 778, Statutes of 2026.

    became-law

  2. 2026-09-29

    Approved by the Governor.

    executive-signature

  3. 2026-09-14

    Enrolled and presented to the Governor at 1:30 p.m.

    executive-receipt

  4. 2026-08-31

    Senate amendments concurred in. To Engrossing and Enrolling.

  5. 2026-08-31

    Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 64. Noes 5.).

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

  6. 2026-08-31

    Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 64. Noes 5. Page 6999.).

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

  7. 2026-08-30

    In Assembly.

  8. 2026-08-30

    Ordered to the unfinished business file.

  9. 2026-08-30

    Ordered to the Assembly.

  10. 2026-08-27

    In Senate. Held at Desk.

  11. 2026-08-27

    Action rescinded whereby the bill was re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

    referral-committee

  12. 2026-08-27

    Ordered to the Senate.

  13. 2026-08-27

    In Assembly. Concurrence in Senate amendments pending.

  14. 2026-08-27

    Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

    referral-committee

  15. 2026-08-26

    Read third time. Passed. Ordered to the Assembly. (Ayes 27. Noes 8.).

    passage,reading-1,reading-3

  16. 2026-08-24

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  17. 2026-08-21

    Read third time and amended. Ordered to second reading.

    amendment-passage,reading-1,reading-2,reading-3

  18. 2026-08-13

    From committee: Do pass. (Ayes 5. Noes 0.) (August 13).

    committee-passage,committee-passage-favorable

  19. 2026-08-13

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  20. 2026-08-10

    In committee: Referred to APPR. suspense file.

    referral-committee

  21. 2026-08-05

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 3. Noes 0.) (August 5). Re-referred to Com. on APPR.

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

  22. 2026-06-22

    Re-referred to Com. on REV. & TAX.

    referral-committee

  23. 2026-06-15

    Re-referred to Com. on RLS.

    referral-committee

  24. 2026-06-15

    Withdrawn from committee.

    withdrawal

  25. 2026-06-15

    From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on L. GOV.

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

  26. 2026-06-04

    In committee: Hearing postponed by committee.

  27. 2026-04-28

    From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on L. GOV.

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

  28. 2025-07-03

    Read second time and amended. Re-referred to Com. on L. GOV.

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

  29. 2025-07-02

    From committee: Amend, and do pass as amended and re-refer to Com. on L. GOV. (Ayes 10. Noes 0.) (July 1).

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

  30. 2025-06-12

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

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

  31. 2025-06-11

    Referred to Coms. on HOUSING and L. GOV.

    referral-committee

  32. 2025-06-03

    In Senate. Read first time. To Com. on RLS. for assignment.

    reading-1,referral-committee

  33. 2025-06-02

    Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 1885.)

    passage,reading-1,reading-3

  34. 2025-05-27

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  35. 2025-05-23

    From committee: Do pass. (Ayes 14. Noes 0.) (May 23).

    committee-passage,committee-passage-favorable

  36. 2025-05-14

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

    referral-committee

  37. 2025-05-01

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 30). Re-referred to Com. on APPR.

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

  38. 2025-04-23

    Re-referred to Com. on L. GOV.

    referral-committee

  39. 2025-04-22

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

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

  40. 2025-04-09

    From committee: Do pass and re-refer to Com. on L. GOV. with recommendation: To Consent Calendar. (Ayes 12. Noes 0.) (April 9). Re-referred to Com. on L. GOV.

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

  41. 2025-04-09

    Coauthors revised.

  42. 2025-03-18

    Re-referred to Com. on H. & C.D.

    referral-committee

  43. 2025-03-17

    Referred to Coms. on H. & C.D. and L. GOV.

    referral-committee

  44. 2025-03-17

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

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

  45. 2025-02-24

    Read first time.

    reading-1

  46. 2025-02-22

    From printer. May be heard in committee March 24.

  47. 2025-02-21

    Introduced. To print.

    introduction

Versions

  • 02/21/25 - Introduced — 2025-02-21Compare
  • 03/17/25 - Amended Assembly — 2025-03-17Compare
  • 04/22/25 - Amended Assembly — 2025-04-22Compare
  • 06/12/25 - Amended Senate — 2025-06-12Compare
  • 07/03/25 - Amended Senate — 2025-07-03Compare
  • 04/28/26 - Amended Senate — 2026-04-28Compare
  • 06/15/26 - Amended Senate — 2026-06-15Compare
  • 08/21/26 - Amended Senate — 2026-08-21Compare
  • 09/04/26 - Enrolled — 2026-09-04Compare
  • 09/29/26 - Chaptered — 2026-09-29Compare
  • AB1294Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass and be re-referred to the Committee on [Local Government] with recommendation: To Consent Calendar

    2025-04-09 · pass · 12-0

    Member-level votes (12)
    • Ávila Farías: yes
    • Patterson: yes
    • Kalra: yes
    • Gallagher: yes
    • Garcia: yes
    • Lee: yes
    • Wilson: yes
    • Wicks: yes
    • Haney: yes
    • Ta: yes
    • Caloza: yes
    • Quirk-Silva: yes
  • Do pass and be re-referred to the Committee on [Appropriations]

    2025-04-30 · pass · 10-0

    Member-level votes (10)
    • Stefani: yes
    • Ransom: yes
    • Pacheco: yes
    • Ward: yes
    • Wilson: yes
    • Blanca Rubio: yes
    • Ta: yes
    • Carrillo: yes
    • Ramos: yes
    • Hoover: yes
  • Do pass.

    2025-05-23 · pass · 14-0

    Member-level votes (15)
    • Calderon: yes
    • Elhawary: yes
    • Dixon: yes
    • Hart: yes
    • Mark González: yes
    • Arambula: yes
    • Pacheco: yes
    • Solache: yes
    • Ta: yes
    • Caloza: yes
    • Wicks: yes
    • Pellerin: yes
    • Fong: yes
    • Tangipa: yes
    • Sanchez: other
  • AB 1294 Haney Assembly Third Reading

    2025-06-03 · pass · 78-0

    Member-level votes (79)
    • Rivas: yes
    • Rogers: yes
    • Wicks: yes
    • Irwin: yes
    • Arambula: yes
    • Caloza: yes
    • Ward: yes
    • Nguyen: yes
    • Patel: yes
    • Solache: yes
    • Chen: yes
    • Bonta: yes
    • McKinnor: yes
    • Pacheco: yes
    • DeMaio: yes
    • Celeste Rodriguez: yes
    • Castillo: yes
    • Schultz: yes
    • Hadwick: yes
    • Lee: yes
    • Bryan: yes
    • Michelle Rodriguez: yes
    • Mark González: yes
    • Patterson: yes
    • Carrillo: yes
    • Muratsuchi: yes
    • Papan: yes
    • Jeff Gonzalez: yes
    • Ransom: yes
    • Wallis: yes
    • Elhawary: yes
    • Davies: yes
    • Macedo: yes
    • Sharp-Collins: yes
    • Berman: yes
    • Jackson: yes
    • Wilson: yes
    • Lackey: yes
    • Bennett: yes
    • Petrie-Norris: yes
    • Harabedian: yes
    • Ellis: yes
    • Aguiar-Curry: yes
    • Connolly: yes
    • Quirk-Silva: yes
    • Soria: yes
    • Tangipa: yes
    • Gipson: yes
    • Alvarez: yes
    • Hoover: yes
    • Ta: yes
    • Zbur: yes
    • Flora: yes
    • Valencia: yes
    • Addis: yes
    • Garcia: yes
    • Gallagher: yes
    • Krell: yes
    • Ahrens: yes
    • Stefani: yes
    • Calderon: yes
    • Blanca Rubio: yes
    • Lowenthal: yes
    • Schiavo: yes
    • Gabriel: yes
    • Dixon: yes
    • Ávila Farías: yes
    • Fong: yes
    • Ramos: yes
    • Pellerin: yes
    • Kalra: yes
    • Alanis: yes
    • Haney: yes
    • Hart: yes
    • Boerner: yes
    • Bauer-Kahan: yes
    • Ortega: yes
    • Bains: yes
    • Sanchez: other
  • Do pass as amended, but first amend, and re-refer to the Committee on [Local Government]

    2025-07-01 · pass · 10-0

    Member-level votes (11)
    • Ochoa Bogh: yes
    • Cortese: yes
    • Durazo: yes
    • Gonzalez: yes
    • Wahab: yes
    • Arreguín: yes
    • Padilla: yes
    • Caballero: yes
    • Grayson: yes
    • Cabaldon: yes
    • Seyarto: other

Related bills

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Official source

Attribution

Data from openstates_api_sync, retrieved 2026-10-02T14:33:07.988725Z

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