CA SB 1298
in committeeReal property tax: exemptions: religious services: parking.
California · 2025-2026 Regular Session · upper
Description
Existing property tax law exempts from tax any real property that is reasonably and necessarily required for the parking of automobiles by persons engaged in religious activities. Existing law extends this exemption to apply to land and improvements regardless of whether the fee interest in the land and improvements is held by the religious organization using the land and improvements for parking purposes if certain requirements are met, including a requirement that the congregation of the church is no greater than 500 members. This bill would remove the requirements relating to the size of the congregation. By imposing additional duties on local tax officials, this 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. This bill would take effect immediately as a tax levy.
- Introduced
- 2026-02-20
- Status date
- —
- Latest action
- 2026-05-06 — May 6 set for first hearing canceled at the request of author.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Jonesauthor
Committees
Not provided by source.
Action timeline
2026-02-20
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
2026-02-23
From printer. May be acted upon on or after March 23.
2026-02-23
Read first time.
reading-1
2026-03-04
Referred to Com. on RLS.
referral-committee
2026-03-23
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-04-08
Re-referred to Com. on REV. & TAX.
referral-committee
2026-04-09
Set for hearing May 6.
2026-05-06
May 6 set for first hearing canceled at the request of author.
Versions
Documents
Votes
Not provided by source.
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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