Bill Commons

CA SB 284

in committee

Property taxation: change in ownership: family homes and farms.

California · 2025-2026 Regular Session · upper

Description

The California Constitution limits the amount of ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the real property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Pursuant to constitutional authorization, existing property tax law, on and after February 16, 2021, excludes from classification as a change in ownership the purchase or transfer of a family home or family farm, as those terms are defined, of the transferor in the case of a transfer between parents and their children, or between grandparents and their grandchildren if all the parents of those grandchildren are deceased, if the property continues as the family home or family farm of the transferee, as specified. For purposes of the transfer of a family home, that law requires the transfer to be of a principal residence of the transferor and to become the principal residence of the transferee within one year of the transfer. That law also requires the transferee to file for the homeowners' or disabled veterans' exemption within a year of the transfer, as described. This bill would expand the above-described exclusion to include, in the case of the purchase or transfer of a family home or a family farm, as applicable, a purchase or transfer of that family home or family farm between eligible transferees, as specified. The bill would also specify that, in the event of a transfer by certain judicial decrees, the transfer commencing either of the above-described one-year periods shall be deemed to occur as of the effective date of the final judicial decree, as specified. The bill would require a transferee to notify the assessor of the county in which the property is located of their intention to claim the exclusion, as specified. By expanding the duties of 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
2025-02-05
Status date
—
Latest action
2025-07-14 — Set, final hearing. Held in committee and under submission.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Seyartoauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-05

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    introduction,reading-1,referral-committee

  2. 2025-02-06

    From printer. May be acted upon on or after March 8.

  3. 2025-02-14

    Referred to Com. on RLS.

    referral-committee

  4. 2025-03-10

    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

  5. 2025-03-19

    Re-referred to Com. on REV. & TAX.

    referral-committee

  6. 2025-03-24

    Set for hearing May 14.

  7. 2025-05-07

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  8. 2025-05-14

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.

    committee-passage,committee-passage-favorable,referral-committee

  9. 2025-05-15

    Set for hearing May 19.

  10. 2025-05-19

    May 19 hearing: Placed on APPR. suspense file.

  11. 2025-05-20

    Set for hearing May 23.

  12. 2025-05-23

    From committee: Do pass. (Ayes 6. Noes 0. Page 1194.) (May 23).

    committee-passage,committee-passage-favorable

  13. 2025-05-23

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  14. 2025-05-27

    Ordered to special consent calendar.

  15. 2025-05-29

    Read third time. Passed. (Ayes 38. Noes 0. Page 1324.) Ordered to the Assembly.

    passage,reading-1,reading-3

  16. 2025-05-29

    In Assembly. Read first time. Held at Desk.

    reading-1

  17. 2025-06-05

    Referred to Com. on REV. & TAX.

    referral-committee

  18. 2025-06-24

    June 23 set for first hearing canceled at the request of author.

  19. 2025-06-25

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  20. 2025-07-07

    July 7 set for second hearing. Placed on APPR. suspense file.

  21. 2025-07-14

    Set, final hearing. Held in committee and under submission.

Versions

  • 02/05/25 - Introduced — 2025-02-05Compare
  • 03/10/25 - Amended Senate — 2025-03-10Compare
  • 05/07/25 - Amended Senate — 2025-05-07Compare
  • 06/25/25 - Amended Assembly — 2025-06-25Compare
  • SB284Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass, but first be re-referred to the Committee on [Appropriations]

    2025-05-14 · pass · 5-0

    Member-level votes (5)
    • Grayson: yes
    • Ashby: yes
    • Valladares: yes
    • McNerney: yes
    • Umberg: yes

  • Placed on suspense file

    2025-05-19 · pass · 5-0

    Member-level votes (7)
    • Wahab: yes
    • Grayson: yes
    • Caballero: yes
    • Seyarto: yes
    • Richardson: yes
    • Cabaldon: other
    • Dahle: other

  • Do pass

    2025-05-23 · pass · 6-0

    Member-level votes (7)
    • Caballero: yes
    • Seyarto: yes
    • Wahab: yes
    • Cabaldon: yes
    • Richardson: yes
    • Grayson: yes
    • Dahle: other

  • Special Consent

    2025-05-29 · pass · 38-0

    Member-level votes (40)
    • Smallwood-Cuevas: yes
    • Grayson: yes
    • Grove: yes
    • Dahle: yes
    • Rubio: yes
    • Jones: yes
    • Umberg: yes
    • Weber Pierson: yes
    • Wiener: yes
    • Stern: yes
    • Padilla: yes
    • Arreguín: yes
    • Caballero: yes
    • Pérez: yes
    • McNerney: yes
    • Gonzalez: yes
    • Durazo: yes
    • Cortese: yes
    • Archuleta: yes
    • Blakespear: yes
    • Laird: yes
    • Strickland: yes
    • Choi: yes
    • Valladares: yes
    • McGuire: yes
    • Niello: yes
    • Allen: yes
    • Richardson: yes
    • Hurtado: yes
    • Cervantes: yes
    • Seyarto: yes
    • Menjivar: yes
    • Wahab: yes
    • Becker: yes
    • Alvarado-Gil: yes
    • Ochoa Bogh: yes
    • Ashby: yes
    • Cabaldon: yes
    • Limón: other
    • Reyes: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB284

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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