CA SB 293
enactedReal property tax: transfer of base year value: generational transfers: wildfire.
California · 2025-2026 Regular Session · upper
Quick answers
Did CA SB 293 pass?
Yes. CA SB 293 has been enacted into law as of 2025-10-10. Latest recorded action (2025-10-10): Chaptered by Secretary of State. Chapter 539, Statutes of 2025.
What is CA SB 293 about?
(1) The California Constitution generally limits 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 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%. Existing property tax law provides that the purchase or transfer of the principal residence, and the first $1,000,000 of other real property, of a 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, is not a "purchase" or "change in ownership" for purposes of determining the "full cash value" of property for taxation. The California Constitution, pursuant to Proposition 19, adopted by the voters at the November 3, 2020, general election, beginning on and after February 16, 2021, excludes from the terms "purchase" and "change in ownership," for purposes of determining the "full cash value" of property, 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, as specified. Existing law requires a filing to be made with regard to a transfer that is eligible for the above-referenced exclusions, and sets various deadlines, including a requirement to file six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed. This bill would require a filing for a transfer that is eligible for the above-referenced exclusions to be treated as timely if the filing is made within three years of the date of mailing of a notice of supplemental or escape assessment if specified requirements are met, including a requirement that the assessor reassesses the property as a result of that property being damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, for which the Governor proclaimed a state of emergency. The bill would only apply this exception to claims filed before January 1, 2031. By expanding the duties of local tax officials, this bill would impose a state-mandated local program. (2) The California Constitution declares that all property is taxable, except as provided, and establishes or authorizes various exemptions from tax for real property, including a homeowners' exemption in the amount of $7,000 of the full value of a dwelling that may be applied unless the dwelling receives another real property exemption. The California Constitution and existing property tax law establish a disabled veterans' exemption in the amount of $100,000 or $150,000 for the principal place of residence of a veteran or a veteran's spouse, as specified. Existing law requires a transferee to file for the homeowners' or disabled veterans' exemption within a year of the transfer. This bill would instead require that a filing for the homeowners' or disabled veterans' exemption be treated as timely if it is filed within a year of the date of mailing of a notice of supplemental or escape assessment if specified requirements are met. The bill would only apply this exception to claims filed before January 1, 2031. (3) This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles. (4) 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.
Who sponsors CA SB 293?
Pérez is the primary sponsor of CA SB 293.
Description
(1) The California Constitution generally limits 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 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%. Existing property tax law provides that the purchase or transfer of the principal residence, and the first $1,000,000 of other real property, of a 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, is not a "purchase" or "change in ownership" for purposes of determining the "full cash value" of property for taxation. The California Constitution, pursuant to Proposition 19, adopted by the voters at the November 3, 2020, general election, beginning on and after February 16, 2021, excludes from the terms "purchase" and "change in ownership," for purposes of determining the "full cash value" of property, 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, as specified. Existing law requires a filing to be made with regard to a transfer that is eligible for the above-referenced exclusions, and sets various deadlines, including a requirement to file six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed. This bill would require a filing for a transfer that is eligible for the above-referenced exclusions to be treated as timely if the filing is made within three years of the date of mailing of a notice of supplemental or escape assessment if specified requirements are met, including a requirement that the assessor reassesses the property as a result of that property being damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, for which the Governor proclaimed a state of emergency. The bill would only apply this exception to claims filed before January 1, 2031. By expanding the duties of local tax officials, this bill would impose a state-mandated local program. (2) The California Constitution declares that all property is taxable, except as provided, and establishes or authorizes various exemptions from tax for real property, including a homeowners' exemption in the amount of $7,000 of the full value of a dwelling that may be applied unless the dwelling receives another real property exemption. The California Constitution and existing property tax law establish a disabled veterans' exemption in the amount of $100,000 or $150,000 for the principal place of residence of a veteran or a veteran's spouse, as specified. Existing law requires a transferee to file for the homeowners' or disabled veterans' exemption within a year of the transfer. This bill would instead require that a filing for the homeowners' or disabled veterans' exemption be treated as timely if it is filed within a year of the date of mailing of a notice of supplemental or escape assessment if specified requirements are met. The bill would only apply this exception to claims filed before January 1, 2031. (3) This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles. (4) 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.
- Introduced
- 2025-02-06
- Latest action
- 2025-10-10 — Chaptered by Secretary of State. Chapter 539, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Pérezauthor
Committees
Not provided by source.
Action timeline
2025-02-06
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
2025-02-07
From printer. May be acted upon on or after March 9.
2025-02-19
Referred to Com. on RLS.
referral-committee
2025-03-24
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
2025-04-02
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-04
Set for hearing April 9.
2025-04-09
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 740.) (April 9).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2025-04-10
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2025-04-17
Set for hearing April 28.
2025-04-28
April 28 hearing: Placed on APPR. suspense file.
2025-05-16
Set for hearing May 23.
2025-05-23
From committee: Do pass. (Ayes 6. Noes 0. Page 1194.) (May 23).
committee-passage,committee-passage-favorable
2025-05-23
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-27
Ordered to special consent calendar.
2025-05-29
Read third time. Passed. (Ayes 38. Noes 0. Page 1324.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-05-29
In Assembly. Read first time. Held at Desk.
reading-1
2025-06-05
Referred to Com. on REV. & TAX.
referral-committee
2025-06-16
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
2025-06-24
June 23 set for first hearing. Placed on REV. & TAX. suspense file.
2025-07-08
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
2025-07-15
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-08-20
August 20 set for first hearing. Placed on APPR. suspense file.
2025-08-29
From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).
amendment-passage,committee-passage,committee-passage-favorable
2025-09-02
Read second time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2
2025-09-03
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-09-11
Read third time. Passed. (Ayes 76. Noes 0. Page 3320.) Ordered to the Senate.
passage,reading-1,reading-3
2025-09-12
In Senate. Concurrence in Assembly amendments pending.
2025-09-12
Assembly amendments concurred in. (Ayes 38. Noes 0. Page 2998.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-23
Enrolled and presented to the Governor at 2 p.m.
executive-receipt
2025-10-10
Approved by the Governor.
executive-signature
2025-10-10
Chaptered by Secretary of State. Chapter 539, Statutes of 2025.
became-law
Versions
- 02/06/25 - Introduced — 2025-02-06Compare
- 03/24/25 - Amended Senate — 2025-03-24Compare
- 04/10/25 - Amended Senate — 2025-04-10Compare
- 06/16/25 - Amended Assembly — 2025-06-16Compare
- 07/08/25 - Amended Assembly — 2025-07-08Compare
- 09/02/25 - Amended Assembly — 2025-09-02Compare
- 09/17/25 - Enrolled — 2025-09-17Compare
- 10/10/25 - Chaptered — 2025-10-10Compare
- SB293Compare
- (document, no version)Compare
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Votes
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
2025-04-09 · pass · 5-0
Member-level votes (5)
- Ashby: yes
- Grayson: yes
- Valladares: yes
- Umberg: yes
- McNerney: yes
Placed on suspense file
2025-04-28 · pass · 7-0
Member-level votes (7)
- Seyarto: yes
- Grayson: yes
- Caballero: yes
- Cabaldon: yes
- Wahab: yes
- Richardson: yes
- Dahle: yes
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
Do pass and be re-referred to the Committee on [Appropriations]
2025-07-14 · pass · 7-0
Member-level votes (7)
- Gipson: yes
- McKinnor: yes
- Ta: yes
- Quirk-Silva: yes
- Bains: yes
- DeMaio: yes
- Carrillo: yes
Do pass as amended.
2025-08-29 · pass · 11-0
Member-level votes (15)
- Elhawary: yes
- Pellerin: yes
- Fong: yes
- Pacheco: yes
- Calderon: yes
- Arambula: yes
- Mark González: yes
- Wicks: yes
- Caloza: yes
- Ahrens: yes
- Solache: yes
- Sanchez: other
- Ta: other
- Tangipa: other
- Dixon: other
SB 293 Pérez Senate Third Reading By Harabedian
2025-09-12 · pass · 76-0
Member-level votes (80)
- Ahrens: yes
- Johnson: yes
- Mark González: yes
- Quirk-Silva: yes
- Gipson: yes
- Rogers: yes
- Addis: yes
- Ward: yes
- Haney: yes
- Hart: yes
- Fong: yes
- Calderon: yes
- Elhawary: yes
- Wilson: yes
- Carrillo: yes
- Bains: yes
- Ransom: yes
- Soria: yes
- Michelle Rodriguez: yes
- Berman: yes
- Valencia: yes
- Wicks: yes
- Celeste Rodriguez: yes
- Arambula: yes
- Connolly: yes
- Schultz: yes
- Bauer-Kahan: yes
- Bennett: yes
- Papan: yes
- Schiavo: yes
- Bonta: yes
- Ávila Farías: yes
- Aguiar-Curry: yes
- Jeff Gonzalez: yes
- Pacheco: yes
- Boerner: yes
- Alvarez: yes
- Lee: yes
- Alanis: yes
- Wallis: yes
- Patterson: yes
- Stefani: yes
- Ta: yes
- Caloza: yes
- Hoover: yes
- Sharp-Collins: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Blanca Rubio: yes
- Jackson: yes
- Bryan: yes
- Gallagher: yes
- Petrie-Norris: yes
- Harabedian: yes
- Gabriel: yes
- Ellis: yes
- Macedo: yes
- Davies: yes
- McKinnor: yes
- Zbur: yes
- DeMaio: yes
- Pellerin: yes
- Muratsuchi: yes
- Hadwick: yes
- Krell: yes
- Irwin: yes
- Tangipa: yes
- Ramos: yes
- Patel: yes
- Kalra: yes
- Sanchez: yes
- Rivas: yes
- Chen: yes
- Garcia: yes
- Castillo: other
- Dixon: other
- Flora: other
- Lackey: other
Unfinished Business SB293 Pérez Concurrence
2025-09-12 · pass · 38-0
Member-level votes (40)
- McGuire: yes
- Becker: yes
- Cabaldon: yes
- Caballero: yes
- Weber Pierson: yes
- McNerney: yes
- Grayson: yes
- Umberg: yes
- Dahle: yes
- Niello: yes
- Pérez: yes
- Jones: yes
- Padilla: yes
- Ochoa Bogh: yes
- Cervantes: yes
- Menjivar: yes
- Wiener: yes
- Wahab: yes
- Laird: yes
- Alvarado-Gil: yes
- Stern: yes
- Rubio: yes
- Richardson: yes
- Hurtado: yes
- Reyes: yes
- Blakespear: yes
- Arreguín: yes
- Strickland: yes
- Seyarto: yes
- Ashby: yes
- Allen: yes
- Smallwood-Cuevas: yes
- Valladares: yes
- Durazo: yes
- Archuleta: yes
- Grove: yes
- Limón: yes
- Cortese: yes
- Choi: other
- Gonzalez: other
Related bills
No related bills recorded for this bill.
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