CA SB 1053
Status unknownProperty taxation: transfer of base year value: disaster relief.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 1053 pass?
The current status of CA SB 1053 is not known from the official record. Latest recorded action (2026-08-13): August 13 hearing: Held in committee and under submission.
What is CA SB 1053 about?
Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property. This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034. 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 SB 1053?
Niello is the primary sponsor of CA SB 1053.
Description
Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property. This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034. 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
- 2026-02-12
- Latest action
- 2026-08-13 — August 13 hearing: Held in committee and under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Nielloauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-08-13
August 13 hearing: Held in committee and under submission.
2026-08-05
August 5 set for first hearing. Placed on suspense file.
2026-06-30
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-06-23
June 22 set for first hearing. Placed on suspense file.
2026-06-04
Referred to Com. on REV. & TAX.
referral-committee
2026-05-28
In Assembly. Read first time. Held at Desk.
reading-1
2026-05-28
Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-05-26
Ordered to special consent calendar.
2026-05-18
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-14
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4262.) (May 14).
amendment-passage,committee-passage,committee-passage-favorable
2026-05-14
Read second time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2
2026-05-08
Set for hearing May 14.
2026-04-13
April 13 hearing: Placed on APPR. suspense file.
2026-03-27
Set for hearing April 13.
2026-03-25
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-03-11
Set for hearing March 25.
2026-02-26
Referred to Com. on REV. & TAX.
referral-committee
2026-02-13
From printer. May be acted upon on or after March 15.
2026-02-12
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
Documents
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Votes
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-03-25 · pass · 5-0
Member-level votes (5)
- McNerney: yes
- Becker: yes
- Ashby: yes
- Alvarado-Gil: yes
- Grayson: yes
Placed on suspense file
2026-04-13 · pass · 7-0
Member-level votes (7)
- Dahle: yes
- Richardson: yes
- Cervantes: yes
- Cabaldon: yes
- Seyarto: yes
- Wahab: yes
- Grayson: yes
Do pass as amended
2026-05-14 · pass · 7-0
Member-level votes (7)
- Cervantes: yes
- Seyarto: yes
- Wahab: yes
- Cabaldon: yes
- Dahle: yes
- Richardson: yes
- Grayson: yes
Special Consent
2026-05-28 · pass · 39-0
Member-level votes (40)
- Blakespear: yes
- Gonzalez: yes
- Arreguín: yes
- Wiener: yes
- Seyarto: yes
- Wahab: yes
- Stern: yes
- Umberg: yes
- Choi: yes
- Jones: yes
- McGuire: yes
- Grove: yes
- Valladares: yes
- Pérez: yes
- Reyes: yes
- Padilla: yes
- Allen: yes
- Menjivar: yes
- Weber Pierson: yes
- Ochoa Bogh: yes
- Grayson: yes
- Rubio: yes
- Niello: yes
- Smallwood-Cuevas: yes
- Durazo: yes
- Hurtado: yes
- Strickland: yes
- Cabaldon: yes
- Limón: yes
- Ashby: yes
- McNerney: yes
- Richardson: yes
- Laird: yes
- Cortese: yes
- Cervantes: yes
- Caballero: yes
- Archuleta: yes
- Becker: yes
- Alvarado-Gil: yes
- Dahle: other
Do pass and be re-referred to the Committee on [Appropriations]
2026-06-29 · pass · 7-0
Member-level votes (7)
- Quirk-Silva: yes
- Gipson: yes
- McKinnor: yes
- Sanchez: yes
- Carrillo: yes
- DeMaio: yes
- Michelle Rodriguez: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-10-28T05:47:58.726883Z
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