CA AB 1485
enactedProperty tax: documentary transfer tax: exemptions: Native American tribes.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 1485 pass?
Yes. CA AB 1485 has been enacted into law. Latest recorded action (2026-02-10): Chaptered by Secretary of State - Chapter 2, Statutes of 2026.
What is CA AB 1485 about?
(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. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption. This bill would provide 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. By expanding the duties of local tax officials, this bill would impose a state-mandated local program. (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. Existing law exempts certain transfers from the imposition of that tax, as specified. This bill would, until January 1, 2031, exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, 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.
Who sponsors CA AB 1485?
Macedo is the primary sponsor of CA AB 1485, joined by 4 cosponsors.
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. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption. This bill would provide 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. By expanding the duties of local tax officials, this bill would impose a state-mandated local program. (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. Existing law exempts certain transfers from the imposition of that tax, as specified. This bill would, until January 1, 2031, exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, 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
- 2025-02-21
- Latest action
- 2026-02-10 — Chaptered by Secretary of State - Chapter 2, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Macedoauthor
- Bryancoauthor
- Gallaghercoauthor
- Hadwickcoauthor
- Tangipacoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-02-10
Chaptered by Secretary of State - Chapter 2, Statutes of 2026.
became-law
2026-02-10
Approved by the Governor.
executive-signature
2026-02-05
Enrolled and presented to the Governor at 2:30 p.m.
executive-receipt
2026-01-29
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 74. Noes 0. Page 3884.).
amendment-passage,committee-passage,committee-passage-favorable
2025-09-12
In Assembly. Concurrence in Senate amendments pending.
2025-09-11
Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2933.).
passage,reading-1,reading-3
2025-09-09
Ordered to special consent calendar.
2025-09-08
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-09-05
Read third time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2,reading-3
2025-09-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-08-29
From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 29).
amendment-introduction,amendment-passage,committee-passage
2025-08-29
Read second time and amended. Ordered returned to second reading.
amendment-passage,reading-1,reading-2
2025-08-18
In committee: Referred to suspense file.
referral-committee
2025-07-15
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2025-07-14
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 9).
amendment-introduction,amendment-passage,committee-passage,referral-committee
2025-06-18
Referred to Com. on REV. & TAX.
referral-committee
2025-06-04
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2025-06-03
Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 2005.)
passage,reading-1,reading-3
2025-05-27
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-23
From committee: Do pass. (Ayes 14. Noes 0.) (May 23).
committee-passage,committee-passage-favorable
2025-05-21
Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-21
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2025-05-14
In committee: Hearing postponed by committee.
2025-05-06
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-04-28
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-24
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
2025-04-07
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-04-02
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-01
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
2025-03-13
Referred to Com. on REV. & TAX.
referral-committee
2025-02-24
Read first time.
reading-1
2025-02-22
From printer. May be heard in committee March 24.
2025-02-21
Introduced. To print.
introduction
Versions
- 02/21/25 - Introduced — 2025-02-21Compare
- 04/01/25 - Amended Assembly — 2025-04-01Compare
- 04/24/25 - Amended Assembly — 2025-04-24Compare
- 07/15/25 - Amended Senate — 2025-07-15Compare
- 08/29/25 - Amended Senate — 2025-08-29Compare
- 09/05/25 - Amended Senate — 2025-09-05Compare
- 02/02/26 - Enrolled — 2026-02-02Compare
- 02/10/26 - Chaptered — 2026-02-10Compare
- AB1485Compare
- (document, no version)Compare
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Votes
Do pass and be re-referred to the Committee on [Appropriations]
2025-05-05 · pass · 7-0
Member-level votes (7)
- McKinnor: yes
- Ta: yes
- Gipson: yes
- Garcia: yes
- Carrillo: yes
- Quirk-Silva: yes
- DeMaio: 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 1485 Macedo Assembly Third Reading
2025-06-03 · pass · 77-0
Member-level votes (79)
- Sanchez: yes
- Tangipa: yes
- Gallagher: yes
- Blanca Rubio: yes
- Castillo: yes
- Bauer-Kahan: yes
- Haney: yes
- Bains: yes
- Hoover: yes
- Michelle Rodriguez: yes
- Boerner: yes
- Davies: yes
- Ahrens: yes
- Soria: yes
- Arambula: yes
- DeMaio: yes
- Berman: yes
- Rivas: yes
- Valencia: yes
- Wilson: yes
- Ávila Farías: yes
- Gabriel: yes
- Mark González: yes
- Nguyen: yes
- Papan: yes
- Lowenthal: yes
- Patterson: yes
- Calderon: yes
- Ward: yes
- Irwin: yes
- Pellerin: yes
- Sharp-Collins: yes
- Ramos: yes
- Connolly: yes
- Aguiar-Curry: yes
- Hart: yes
- Macedo: yes
- Carrillo: yes
- Zbur: yes
- Celeste Rodriguez: yes
- Fong: yes
- Flora: yes
- Bennett: yes
- Quirk-Silva: yes
- Caloza: yes
- Schiavo: yes
- Chen: yes
- Ransom: yes
- Kalra: yes
- Ta: yes
- Ellis: yes
- Alanis: yes
- Lackey: yes
- Krell: yes
- Dixon: yes
- Bryan: yes
- Gipson: yes
- Stefani: yes
- Jackson: yes
- Rogers: yes
- Solache: yes
- Jeff Gonzalez: yes
- Bonta: yes
- Harabedian: yes
- Elhawary: yes
- Wicks: yes
- Muratsuchi: yes
- Addis: yes
- Patel: yes
- Garcia: yes
- McKinnor: yes
- Alvarez: yes
- Hadwick: yes
- Petrie-Norris: yes
- Wallis: yes
- Schultz: yes
- Pacheco: yes
- Lee: other
- Ortega: other
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
2025-07-09 · pass · 5-0
Member-level votes (5)
- Umberg: yes
- Grayson: yes
- McNerney: yes
- Valladares: yes
- Ashby: yes
Placed on suspense file
2025-08-18 · pass · 7-0
Member-level votes (7)
- Richardson: yes
- Seyarto: yes
- Caballero: yes
- Cabaldon: yes
- Dahle: yes
- Wahab: yes
- Grayson: yes
Do pass as amended
2025-08-29 · pass · 7-0
Member-level votes (7)
- Richardson: yes
- Grayson: yes
- Wahab: yes
- Dahle: yes
- Seyarto: yes
- Caballero: yes
- Cabaldon: yes
Special Consent AB1485 Macedo et al. By Rubio
2025-09-11 · pass · 40-0
Member-level votes (40)
- Valladares: yes
- Umberg: yes
- McGuire: yes
- Ochoa Bogh: yes
- Pérez: yes
- Cabaldon: yes
- Wiener: yes
- Jones: yes
- Reyes: yes
- McNerney: yes
- Dahle: yes
- Cervantes: yes
- Caballero: yes
- Menjivar: yes
- Allen: yes
- Archuleta: yes
- Limón: yes
- Durazo: yes
- Niello: yes
- Richardson: yes
- Hurtado: yes
- Blakespear: yes
- Seyarto: yes
- Gonzalez: yes
- Ashby: yes
- Padilla: yes
- Choi: yes
- Laird: yes
- Stern: yes
- Alvarado-Gil: yes
- Grayson: yes
- Rubio: yes
- Cortese: yes
- Smallwood-Cuevas: yes
- Grove: yes
- Strickland: yes
- Becker: yes
- Weber Pierson: yes
- Arreguín: yes
- Wahab: yes
AB 1485 Macedo Concurrence in Senate Amendments
2026-01-29 · pass · 74-0
Member-level votes (80)
- Sharp-Collins: yes
- Ramos: yes
- Schultz: yes
- Ahrens: yes
- Calderon: yes
- Harabedian: yes
- Carrillo: yes
- Mark González: yes
- Chen: yes
- Michelle Rodriguez: yes
- Pacheco: yes
- Alvarez: yes
- Bains: yes
- Haney: yes
- Patterson: yes
- Sanchez: yes
- Aguiar-Curry: yes
- Berman: yes
- Ta: yes
- Solache: yes
- Elhawary: yes
- Muratsuchi: yes
- Macedo: yes
- Papan: yes
- Gallagher: yes
- Nguyen: yes
- Bryan: yes
- Boerner: yes
- Bennett: yes
- Tangipa: yes
- Flora: yes
- Fong: yes
- Rivas: yes
- Rogers: yes
- Hadwick: yes
- Jeff Gonzalez: yes
- Ávila Farías: yes
- Petrie-Norris: yes
- Caloza: yes
- Irwin: yes
- Kalra: yes
- Patel: yes
- Pellerin: yes
- Soria: yes
- Bonta: yes
- Blanca Rubio: yes
- DeMaio: yes
- McKinnor: yes
- Lackey: yes
- Hoover: yes
- Ortega: yes
- Wallis: yes
- Johnson: yes
- Gabriel: yes
- Schiavo: yes
- Castillo: yes
- Krell: yes
- Stefani: yes
- Zbur: yes
- Davies: yes
- Wilson: yes
- Addis: yes
- Ward: yes
- Garcia: yes
- Connolly: yes
- Dixon: yes
- Quirk-Silva: yes
- Wicks: yes
- Lee: yes
- Jackson: yes
- Alanis: yes
- Hart: yes
- Ellis: yes
- Lowenthal: yes
- Arambula: other
- Celeste Rodriguez: other
- Ransom: other
- Gipson: other
- Bauer-Kahan: other
- Valencia: other
Related bills
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