CA AB 672
enactedReal property tax: welfare exemption: community land trusts.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 672 pass?
Yes. CA AB 672 has been enacted into law. Latest recorded action (2026-09-30): Chaptered by Secretary of State - Chapter 868, Statutes of 2026.
What is CA AB 672 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. Existing law also provides, until January 1, 2027, that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. Existing law, however, makes community land trusts liable for property tax for the years for which the property was exempt from taxation if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, by January 1, 2027, for property acquired before January 1, 2022, or within 5 years of the lien date following acquisition of the property, for property acquired on and after January 1, 2022. This bill would extend the operation of these provisions until January 1, 2032. The bill would make various conforming changes, including with respect to the lien dates for which the exemption applies. 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. In that regard, the bill would require the assessor to provide the State Board of Equalization with certain information and would require the assessor to retain that information, as specified. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. 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. 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 672?
Caloza is the primary sponsor of CA AB 672.
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. Existing law also provides, until January 1, 2027, that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. Existing law, however, makes community land trusts liable for property tax for the years for which the property was exempt from taxation if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, by January 1, 2027, for property acquired before January 1, 2022, or within 5 years of the lien date following acquisition of the property, for property acquired on and after January 1, 2022. This bill would extend the operation of these provisions until January 1, 2032. The bill would make various conforming changes, including with respect to the lien dates for which the exemption applies. 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. In that regard, the bill would require the assessor to provide the State Board of Equalization with certain information and would require the assessor to retain that information, as specified. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. 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. 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
- 2025-06-18
- Latest action
- 2026-09-30 — Chaptered by Secretary of State - Chapter 868, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Calozaauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-30
Chaptered by Secretary of State - Chapter 868, Statutes of 2026.
became-law
2026-09-30
Approved by the Governor.
executive-signature
2026-09-04
Enrolled and presented to the Governor at 4 p.m.
executive-receipt
2026-08-27
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-27
From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27).
committee-passage
2026-08-27
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 6736.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-26
Joint Rule 62(a), file notice suspended.
2026-08-26
Joint Rule 62(a), file notice suspended. (Page 6563.)
2026-08-25
In Assembly. Concurrence in Senate amendments pending.
2026-08-25
Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.
referral-committee
2026-08-25
Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0.).
passage,reading-1,reading-3
2026-08-24
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-20
Read third time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2,reading-3
2026-08-13
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-13
From committee: Do pass. (Ayes 7. Noes 0.) (August 13).
committee-passage,committee-passage-favorable
2026-06-22
In committee: Referred to APPR. suspense file.
referral-committee
2026-06-10
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 10). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-05-13
Re-referred to Com. on REV. & TAX.
referral-committee
2026-04-30
Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c).
referral-committee
2026-04-29
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-04-28
From inactive file.
2026-04-28
Ordered to second reading.
reading-1,reading-2
2026-04-28
Read second time and amended. Ordered returned to second reading.
amendment-passage,reading-1,reading-2
2025-08-25
Ordered to inactive file at the request of Senator Durazo.
2025-08-20
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-08-19
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
committee-passage,reading-1,reading-2
2025-07-16
From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 2.) (July 15). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-06-25
From committee: Do pass and re-refer to Com. on JUD. (Ayes 4. Noes 1.) (June 25). Re-referred to Com. on JUD.
committee-passage,committee-passage-favorable,referral-committee
2025-06-18
Referred to Coms. on L., P.E. & R. and JUD.
referral-committee
2025-06-18
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on L., P.E. & R.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-05-15
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2025-05-15
Read third time. Passed. Ordered to the Senate. (Ayes 62. Noes 4. Page 1562.)
passage,reading-1,reading-3
2025-05-08
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-07
From committee: Do pass. (Ayes 11. Noes 0.) (May 7).
committee-passage,committee-passage-favorable
2025-04-08
From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 8). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-03-19
From committee: Do pass and re-refer to Com. on JUD. (Ayes 6. Noes 0.) (March 19). Re-referred to Com. on JUD.
committee-passage,committee-passage-favorable,referral-committee
2025-03-03
Referred to Coms. on P. E. & R. and JUD.
referral-committee
2025-02-15
From printer. May be heard in committee March 17.
2025-02-14
Read first time. To print.
reading-1
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Votes
Do pass and be re-referred to the Committee on [Judiciary]
2025-03-19 · pass · 6-0
Member-level votes (7)
- Boerner: yes
- McKinnor: yes
- Alanis: yes
- Elhawary: yes
- Garcia: yes
- Nguyen: yes
- Lackey: other
Do pass and be re-referred to the Committee on [Appropriations]
2025-04-08 · pass · 9-0
Member-level votes (12)
- Zbur: yes
- Kalra: yes
- Papan: yes
- Bryan: yes
- Pacheco: yes
- Connolly: yes
- Harabedian: yes
- Wicks: yes
- Stefani: yes
- Dixon: other
- Tangipa: other
- Sanchez: other
Do pass.
2025-05-07 · pass · 11-0
Member-level votes (15)
- Calderon: yes
- Elhawary: yes
- Arambula: yes
- Fong: yes
- Wicks: yes
- Mark González: yes
- Pacheco: yes
- Hart: yes
- Caloza: yes
- Pellerin: yes
- Solache: yes
- Tangipa: other
- Sanchez: other
- Ta: other
- Dixon: other
AB 672 Caloza Assembly Third Reading
2025-05-15 · pass · 62-4
Member-level votes (79)
- Alvarez: yes
- Gabriel: yes
- Ortega: yes
- Petrie-Norris: yes
- McKinnor: yes
- Nguyen: yes
- Gipson: yes
- Carrillo: yes
- Fong: yes
- Calderon: yes
- Bains: yes
- Ransom: yes
- Michelle Rodriguez: yes
- Bonta: yes
- Garcia: yes
- Hart: yes
- Ramos: yes
- Ávila Farías: yes
- Hoover: yes
- Schultz: yes
- Chen: yes
- Flora: yes
- Irwin: yes
- Valencia: yes
- Patel: yes
- Wilson: yes
- Connolly: yes
- Boerner: yes
- Aguiar-Curry: yes
- Wallis: yes
- Rogers: yes
- Bryan: yes
- Addis: yes
- Krell: yes
- Solache: yes
- Bauer-Kahan: yes
- Celeste Rodriguez: yes
- Elhawary: yes
- Ward: yes
- Jackson: yes
- Papan: yes
- Mark González: yes
- Harabedian: yes
- Wicks: yes
- Zbur: yes
- Caloza: yes
- Rivas: yes
- Schiavo: yes
- Blanca Rubio: yes
- Lowenthal: yes
- Kalra: yes
- Muratsuchi: yes
- Ahrens: yes
- Bennett: yes
- Berman: yes
- Pacheco: yes
- Sharp-Collins: yes
- Davies: yes
- Haney: yes
- Dixon: yes
- Pellerin: yes
- Lee: yes
- Ellis: no
- Patterson: no
- DeMaio: no
- Gallagher: no
- Alanis: other
- Tangipa: other
- Ta: other
- Sanchez: other
- Soria: other
- Hadwick: other
- Arambula: other
- Macedo: other
- Lackey: other
- Jeff Gonzalez: other
- Quirk-Silva: other
- Castillo: other
- Stefani: other
Do pass, but first be re-referred to the Committee on [Judiciary]
2025-06-25 · pass · 4-1
Member-level votes (5)
- Cortese: yes
- Durazo: yes
- Laird: yes
- Smallwood-Cuevas: yes
- Strickland: no
Do pass, but first be re-referred to the Committee on [Appropriations]
2025-07-15 · pass · 11-2
Member-level votes (13)
- Caballero: yes
- Wahab: yes
- Ashby: yes
- Wiener: yes
- Laird: yes
- Umberg: yes
- Weber Pierson: yes
- Stern: yes
- Allen: yes
- Arreguín: yes
- Durazo: yes
- Valladares: no
- Niello: no
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-06-10 · pass · 5-0
Member-level votes (5)
- Becker: yes
- Alvarado-Gil: yes
- McNerney: yes
- Grayson: yes
- Ashby: yes
Placed on suspense file
2026-06-22 · pass · 6-0
Member-level votes (7)
- Cervantes: yes
- Cabaldon: yes
- Seyarto: yes
- Dahle: yes
- Wahab: yes
- Richardson: yes
- Grayson: other
Related bills
No related bills recorded for this bill.
Official source
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