CA AB 2089
enactedProperty taxation: welfare exemption.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 2089 pass?
Yes. CA AB 2089 has been enacted into law. Latest recorded action (2026-09-27): Chaptered by Secretary of State - Chapter 577, Statutes of 2026.
What is CA AB 2089 about?
Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax. Existing property tax law, in accordance with the California Constitution, 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 any of certain qualifying criteria are met, including that the owner of the property receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to 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, in any year that any of certain criteria apply. Existing property tax law, for the 2018–19 fiscal year through the 2027–28 fiscal year, in the case of an owner of property who is eligible for the federal low-income housing tax credit, requires that a unit continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income. This bill would extend the above-described provision through the 2028–29 fiscal year. Existing property tax law establishes procedures for claiming the welfare exemption, including requiring the annual filing of a claim for the exemption with the county assessor, as provided. This bill would authorize the county assessor to accept electronic signatures for materials necessary to claim, maintain, or otherwise receive the welfare exemption. The bill would require the county board of supervisors to, if necessary and in collaboration with the county assessor, adopt any ordinances or resolutions to implement the electronic portal and submission authorization. The bill would require, as provided, every county to release all forms related to the annual recertification of tenant income necessary to receive the welfare exemption by November 15 of each calendar year prior to the due date for the forms. By imposing additional duties on counties, the bill would impose a state-mandated local program. This bill would incorporate additional changes to Section 214 of the Revenue and Taxation Code proposed by Assembly Bill 1294 to be operative only if this bill and Assembly Bill 1294 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, 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.
Who sponsors CA AB 2089?
Ward is the primary sponsor of CA AB 2089.
Description
Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax. Existing property tax law, in accordance with the California Constitution, 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 any of certain qualifying criteria are met, including that the owner of the property receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to 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, in any year that any of certain criteria apply. Existing property tax law, for the 2018–19 fiscal year through the 2027–28 fiscal year, in the case of an owner of property who is eligible for the federal low-income housing tax credit, requires that a unit continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income. This bill would extend the above-described provision through the 2028–29 fiscal year. Existing property tax law establishes procedures for claiming the welfare exemption, including requiring the annual filing of a claim for the exemption with the county assessor, as provided. This bill would authorize the county assessor to accept electronic signatures for materials necessary to claim, maintain, or otherwise receive the welfare exemption. The bill would require the county board of supervisors to, if necessary and in collaboration with the county assessor, adopt any ordinances or resolutions to implement the electronic portal and submission authorization. The bill would require, as provided, every county to release all forms related to the annual recertification of tenant income necessary to receive the welfare exemption by November 15 of each calendar year prior to the due date for the forms. By imposing additional duties on counties, the bill would impose a state-mandated local program. This bill would incorporate additional changes to Section 214 of the Revenue and Taxation Code proposed by Assembly Bill 1294 to be operative only if this bill and Assembly Bill 1294 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, 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.
- Introduced
- 2026-04-06
- Latest action
- 2026-09-27 — Chaptered by Secretary of State - Chapter 577, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Wardauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-27
Chaptered by Secretary of State - Chapter 577, Statutes of 2026.
became-law
2026-09-27
Approved by the Governor.
executive-signature
2026-09-03
Enrolled and presented to the Governor at 4 p.m.
executive-receipt
2026-08-26
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
2026-08-26
In Assembly. Concurrence in Senate amendments pending.
2026-08-26
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0.).
2026-08-26
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 6640.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-24
Read second time. Ordered to third reading.
2026-08-21
Read third time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2,reading-3
2026-08-04
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-03
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
committee-passage,reading-1,reading-2
2026-06-24
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-06-16
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
2026-05-27
Referred to Com. on REV. & TAX.
referral-committee
2026-05-18
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2026-05-18
Read third time. Passed. Ordered to the Senate. (Ayes 72. Noes 0. Page 5135.)
passage,reading-1,reading-3
2026-05-14
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-13
From committee: Do pass. (Ayes 15. Noes 0.) (May 13).
committee-passage,committee-passage-favorable
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
2026-04-20
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-04-15
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 12. Noes 0.) (April 15). Re-referred to Com. on REV. & TAX.
committee-passage,committee-passage-favorable,referral-committee
2026-04-07
Re-referred to Com. on H. & C.D.
referral-committee
2026-04-06
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
2026-03-12
Re-referred to Coms. on H. & C.D. and REV. & TAX. pursuant to Assembly Rule 96.
referral-committee
2026-03-09
Referred to Coms. on REV. & TAX. and H. & C.D.
referral-committee
2026-02-19
From printer. May be heard in committee March 21.
2026-02-18
Read first time. To print.
reading-1
Versions
- 02/18/26 - Introduced — 2026-02-18Compare
- 04/06/26 - Amended Assembly — 2026-04-06Compare
- 04/22/26 - Amended Assembly — 2026-04-22Compare
- 06/16/26 - Amended Senate — 2026-06-16Compare
- 08/21/26 - Amended Senate — 2026-08-21Compare
- 08/30/26 - Enrolled — 2026-08-30Compare
- 09/27/26 - Chaptered — 2026-09-27Compare
- (document, no version)Compare
- AB2089Compare
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Votes
Do pass and be re-referred to the Committee on [Revenue and Taxation]
2026-04-15 · pass · 12-0
Member-level votes (12)
- Patterson: yes
- Wilson: yes
- Ávila Farías: yes
- Haney: yes
- Lee: yes
- Caloza: yes
- Tangipa: yes
- Wicks: yes
- Ta: yes
- Kalra: yes
- Quirk-Silva: yes
- Garcia: yes
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
Do pass.
2026-05-13 · pass · 15-0
Member-level votes (15)
- Pacheco: yes
- Krell: yes
- Mark González: yes
- Ellis: yes
- Sharp-Collins: yes
- Hoover: yes
- Tangipa: yes
- Wicks: yes
- Bauer-Kahan: yes
- Ta: yes
- Caloza: yes
- Calderon: yes
- Fong: yes
- Solache: yes
- Pellerin: yes
AB 2089 Ward Assembly Third Reading
2026-05-18 · pass · 72-0
Member-level votes (80)
- Ransom: yes
- Solache: yes
- Ward: yes
- Irwin: yes
- Schiavo: yes
- Soria: yes
- Bonta: yes
- Harabedian: yes
- Ahrens: yes
- Ellis: yes
- Gabriel: yes
- Mark González: yes
- Michelle Rodriguez: yes
- Muratsuchi: yes
- Elhawary: yes
- Chen: yes
- Berman: yes
- Hoover: yes
- Rogers: yes
- Haney: yes
- Schultz: yes
- Nguyen: yes
- Sanchez: yes
- Ortega: yes
- Arambula: yes
- Aguiar-Curry: yes
- McKinnor: yes
- Johnson: yes
- Ta: yes
- Papan: yes
- Boerner: yes
- Rivas: yes
- Sharp-Collins: yes
- Bains: yes
- Wilson: yes
- Lowenthal: yes
- Addis: yes
- Lackey: yes
- Macedo: yes
- Bennett: yes
- Connolly: yes
- Alvarez: yes
- Alanis: yes
- Hart: yes
- Tangipa: yes
- Carrillo: yes
- Gipson: yes
- Garcia: yes
- Bauer-Kahan: yes
- Hadwick: yes
- Patel: yes
- Petrie-Norris: yes
- DeMaio: yes
- Davies: yes
- Jeff Gonzalez: yes
- Krell: yes
- Fong: yes
- Ramos: yes
- Ávila Farías: yes
- Kalra: yes
- Pacheco: yes
- Jackson: yes
- Flora: yes
- Caloza: yes
- Zbur: yes
- Patterson: yes
- Wallis: yes
- Valencia: yes
- Bryan: yes
- Castillo: yes
- Pellerin: yes
- Blanca Rubio: yes
- Dixon: other
- Gallagher: other
- Quirk-Silva: other
- Stefani: other
- Calderon: other
- Celeste Rodriguez: other
- Lee: other
- Wicks: other
Do pass, but first be re-referred to the Committee on [Appropriations]
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.
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Data from openstates_api_sync, retrieved 2026-10-01T00:20:02.857362Z
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