CA AB 1971
in committeeProperty tax: exclusion from reassessment: home hardening retrofitting improvements.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 1971 pass?
Not yet. CA AB 1971 is in committee and has not come to a final vote. Latest recorded action (2026-05-14): In committee: Held under submission.
What is CA AB 1971 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. The California Constitution specifies that "newly constructed" does not include the construction or reconstruction of seismic retrofitting components, as defined by the Legislature. Existing law, pursuant to that constitutional authorization, defines seismic retrofitting components to mean seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies. Existing law, pursuant to constitutional authorization, also excludes from the definition of "newly constructed" the construction or installation of certain fire sprinkler systems, or other fire extinguishing systems, fire detection systems, or fire-related egress improvements. This bill would require the State Board of Equalization to clarify that a home hardening retrofitting improvement, as defined, to an existing structure is considered nonassessable repair and maintenance, provided that the improvement does not add square footage, change the property's use, include structural reconfigurations, or include substantial rehabilitation.
Who sponsors CA AB 1971?
Bennett is the primary sponsor of CA AB 1971, joined by 6 cosponsors.
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. The California Constitution specifies that "newly constructed" does not include the construction or reconstruction of seismic retrofitting components, as defined by the Legislature. Existing law, pursuant to that constitutional authorization, defines seismic retrofitting components to mean seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies. Existing law, pursuant to constitutional authorization, also excludes from the definition of "newly constructed" the construction or installation of certain fire sprinkler systems, or other fire extinguishing systems, fire detection systems, or fire-related egress improvements. This bill would require the State Board of Equalization to clarify that a home hardening retrofitting improvement, as defined, to an existing structure is considered nonassessable repair and maintenance, provided that the improvement does not add square footage, change the property's use, include structural reconfigurations, or include substantial rehabilitation.
- Introduced
- 2026-03-25
- Latest action
- 2026-05-14 — In committee: Held under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Bennettauthor
- Ahrenscoauthor
- Bauer-Kahancoauthor
- Connollycoauthor
- Harabediancoauthor
- Hartcoauthor
- Sterncoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-05-14
In committee: Held under submission.
2026-05-14
Joint Rule 62(a), file notice suspended. (Page 5030.)
2026-05-13
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2026-04-23
Re-referred to Com. on APPR.
referral-committee
2026-04-22
Read second time and amended.
amendment-passage,reading-1,reading-2
2026-04-21
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).
amendment-introduction,amendment-passage,committee-passage,referral-committee
2026-04-06
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-03-26
Re-referred to Com. on REV. & TAX.
referral-committee
2026-03-25
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
2026-03-02
Referred to Com. on REV. & TAX.
referral-committee
2026-02-14
From printer. May be heard in committee March 16.
2026-02-13
Read first time. To print.
reading-1
Versions
Documents
- text/html
- application/pdf
- application/pdf
- application/pdf
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Do pass as amended and be re-referred to the Committee on [Appropriations]
2026-04-20 · pass · 7-0
Member-level votes (7)
- Quirk-Silva: yes
- McKinnor: yes
- Michelle Rodriguez: yes
- Sanchez: yes
- Carrillo: yes
- Gipson: yes
- DeMaio: 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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