CA AB 245
enactedProperty taxation: application of base year value: disaster relief.
California · 2025-2026 Regular Session · lower
Quick answers
Did CA AB 245 pass?
Yes. CA AB 245 has been enacted into law as of 2025-10-10. Latest recorded action (2025-10-10): Chaptered by Secretary of State - Chapter 530, Statutes of 2025.
What is CA AB 245 about?
(1) 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. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided. Existing law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property, determined as provided. This bill would extend the 5-year time period described above by 3 years if the property was substantially damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire on or after January 7, 2025, but before February 1, 2025. The bill would make these provisions applicable to the determination of base year values for the 2025–26 fiscal year and fiscal years thereafter. By imposing additional duties on local tax officials, the bill would create a state-mandated local program. (2) Existing property tax law authorizes counties to adopt ordinances that allow assessees whose property was damaged or destroyed to apply for a reassessment of that property if certain conditions, including the filing of an application for reassessment, are met. This bill would require that, in the case of property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, the fair market value of that real property on January 1, 2025, takes into account any reduction in value to that property due to damage, destruction, depreciation, obsolescence, removal of property, or other factors causing a decline in value. (3) This bill would make legislative findings and declarations as to the public purpose served by these provisions. (4) This bill would incorporate additional changes to Section 70.5 of the Revenue and Taxation Code proposed by SB 663 to be operative only if this bill and SB 663 are enacted and this bill is enacted last. (5) 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. (6) 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. (7) This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors CA AB 245?
Gipson is the primary sponsor of CA AB 245.
Description
(1) 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. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided. Existing law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property, determined as provided. This bill would extend the 5-year time period described above by 3 years if the property was substantially damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire on or after January 7, 2025, but before February 1, 2025. The bill would make these provisions applicable to the determination of base year values for the 2025–26 fiscal year and fiscal years thereafter. By imposing additional duties on local tax officials, the bill would create a state-mandated local program. (2) Existing property tax law authorizes counties to adopt ordinances that allow assessees whose property was damaged or destroyed to apply for a reassessment of that property if certain conditions, including the filing of an application for reassessment, are met. This bill would require that, in the case of property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, the fair market value of that real property on January 1, 2025, takes into account any reduction in value to that property due to damage, destruction, depreciation, obsolescence, removal of property, or other factors causing a decline in value. (3) This bill would make legislative findings and declarations as to the public purpose served by these provisions. (4) This bill would incorporate additional changes to Section 70.5 of the Revenue and Taxation Code proposed by SB 663 to be operative only if this bill and SB 663 are enacted and this bill is enacted last. (5) 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. (6) 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. (7) This bill would declare that it is to take effect immediately as an urgency statute.
- Introduced
- 2025-02-24
- Latest action
- 2025-10-10 — Chaptered by Secretary of State - Chapter 530, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Gipsonauthor
Committees
Not provided by source.
Action timeline
2025-01-14
Read first time. To print.
reading-1
2025-01-15
From printer. May be heard in committee February 14.
2025-02-24
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
2025-02-24
Referred to Com. on REV. & TAX.
referral-committee
2025-02-25
Re-referred to Com. on REV. & TAX.
referral-committee
2025-03-10
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
2025-03-11
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-07
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-04-29
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
2025-04-30
Read second time and amended.
amendment-passage,reading-1,reading-2
2025-05-01
Re-referred to Com. on APPR.
referral-committee
2025-05-14
In committee: Hearing postponed by committee.
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
2025-05-23
From committee: Do pass. (Ayes 14. Noes 0.) (May 23).
committee-passage,committee-passage-favorable
2025-05-27
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-06-03
Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 1966.).
amendment-passage,passage,reading-1,reading-3
2025-06-04
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2025-06-18
Referred to Com. on REV. & TAX.
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
2025-07-15
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2025-08-18
In committee: Referred to suspense file.
referral-committee
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
2025-09-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-09-09
Ordered to special consent calendar.
2025-09-11
Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2930.).
amendment-passage,passage,reading-1,reading-3
2025-09-12
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 3368.).
amendment-passage,committee-passage,committee-passage-favorable
2025-09-12
In Assembly. Concurrence in Senate amendments pending.
2025-09-24
Enrolled and presented to the Governor at 3 p.m.
executive-receipt
2025-10-10
Approved by the Governor.
executive-signature
2025-10-10
Chaptered by Secretary of State - Chapter 530, Statutes of 2025.
became-law
Versions
- 01/14/25 - Introduced — 2025-01-14Compare
- 02/24/25 - Amended Assembly — 2025-02-24Compare
- 03/10/25 - Amended Assembly — 2025-03-10Compare
- 04/30/25 - Amended Assembly — 2025-04-30Compare
- 07/15/25 - Amended Senate — 2025-07-15Compare
- 08/29/25 - Amended Senate — 2025-08-29Compare
- 09/16/25 - Enrolled — 2025-09-16Compare
- 10/10/25 - Chaptered — 2025-10-10Compare
- AB245Compare
- (document, no version)Compare
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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
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 245 Gipson Third Reading Urgency
2025-06-03 · pass · 79-0
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
- Lee: 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
- Ortega: yes
- Patel: yes
- Garcia: yes
- McKinnor: yes
- Alvarez: yes
- Hadwick: yes
- Petrie-Norris: yes
- Wallis: yes
- Schultz: yes
- Pacheco: yes
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 AB245 Gipson By Umberg Urgency Clause
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 245 Gipson Concurrence in Senate Amendments
2025-09-12 · pass · 80-0
Member-level votes (80)
- Addis: yes
- Haney: yes
- Elhawary: yes
- Carrillo: yes
- Ransom: yes
- Berman: yes
- Bauer-Kahan: yes
- Schiavo: yes
- Alvarez: yes
- Caloza: yes
- Hoover: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Petrie-Norris: yes
- Gabriel: yes
- Zbur: yes
- DeMaio: yes
- Hadwick: yes
- Irwin: yes
- Tangipa: yes
- Patel: yes
- Kalra: yes
- Sanchez: yes
- Johnson: yes
- Mark González: yes
- Gipson: yes
- Hart: yes
- Calderon: yes
- Wilson: yes
- Soria: yes
- Valencia: yes
- Celeste Rodriguez: yes
- Connolly: yes
- Papan: yes
- Bonta: yes
- Jeff Gonzalez: yes
- Alanis: yes
- Patterson: yes
- Jackson: yes
- Davies: yes
- Pellerin: yes
- Muratsuchi: yes
- Krell: yes
- Chen: yes
- Quirk-Silva: yes
- Bains: yes
- Michelle Rodriguez: yes
- Arambula: yes
- Bennett: yes
- Ávila Farías: yes
- Aguiar-Curry: yes
- Lee: yes
- Castillo: yes
- Wallis: yes
- Stefani: yes
- Ta: yes
- Blanca Rubio: yes
- Gallagher: yes
- Ellis: yes
- Macedo: yes
- McKinnor: yes
- Ramos: yes
- Rivas: yes
- Ahrens: yes
- Dixon: yes
- Rogers: yes
- Ward: yes
- Fong: yes
- Wicks: yes
- Schultz: yes
- Pacheco: yes
- Boerner: yes
- Sharp-Collins: yes
- Bryan: yes
- Harabedian: yes
- Lackey: yes
- Flora: yes
- Garcia: yes
Related bills
No related bills recorded for this bill.
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