Bill Commons

CA SB 420

enacted

Property tax: welfare exemption: detention facilities.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 420 pass?

Yes. CA SB 420 has been enacted into law. Latest recorded action (2026-09-29): Chaptered by Secretary of State. Chapter 750, Statutes of 2026.

What is CA SB 420 about?

The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation. This bill would specify that for the purposes of the welfare exemption provisions above, "property used exclusively for religious, hospital, scientific, or charitable purposes" shall not include property, or any portion thereof, operated as a detention facility, as defined. The bill would declare that the above provision is declarative of, and not a change in, existing law.

Who sponsors CA SB 420?

Padilla is the primary sponsor of CA SB 420, joined by 10 cosponsors.

Description

The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation. This bill would specify that for the purposes of the welfare exemption provisions above, "property used exclusively for religious, hospital, scientific, or charitable purposes" shall not include property, or any portion thereof, operated as a detention facility, as defined. The bill would declare that the above provision is declarative of, and not a change in, existing law.

Introduced
2025-02-18
Latest action
2026-09-29 — Chaptered by Secretary of State. Chapter 750, Statutes of 2026.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Padillaauthor
  • McNerneyauthor
  • Umbergauthor
  • Arreguíncoauthor
  • Pérezcoauthor
  • Carrillocoauthor
  • Ortegacoauthor
  • Quirk-Silvacoauthor
  • Michelle Rodriguezcoauthor
  • Gipsonprincipal coauthor
  • Rubiocoauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-09-29

    Chaptered by Secretary of State. Chapter 750, Statutes of 2026.

    became-law

  2. 2026-09-29

    Approved by the Governor.

    executive-signature

  3. 2026-09-04

    Enrolled and presented to the Governor at 2 p.m.

    executive-receipt

  4. 2026-08-28

    Assembly amendments concurred in. (Ayes 32. Noes 0.) Ordered to engrossing and enrolling.

    amendment-passage,committee-passage,committee-passage-favorable

  5. 2026-08-27

    From committee: That the Assembly amendments be concurred in. (Ayes 4. Noes 0.)

    committee-passage

  6. 2026-08-26

    From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0.) Re-referred to Com. on REV. & TAX.

    committee-passage,referral-committee

  7. 2026-08-26

    Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).

    referral-committee

  8. 2026-08-26

    From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5823.) Re-referred to Com. on REV. & TAX.

    committee-passage,referral-committee

  9. 2026-08-25

    Read third time. Passed. Ordered to the Senate.

    passage,reading-1,reading-3

  10. 2026-08-25

    In Senate. Concurrence in Assembly amendments pending.

  11. 2026-08-25

    Read third time. Passed. (Ayes 62. Noes 10. Page 6524.) Ordered to the Senate.

    passage,reading-1,reading-3

  12. 2026-08-13

    Coauthors revised.

  13. 2026-08-13

    Assembly Rule 63 suspended.

  14. 2026-08-13

    From committee: Do pass. (Ayes 11. Noes 3.) (August 13).

    committee-passage,committee-passage-favorable

  15. 2026-08-13

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  16. 2026-08-05

    August 5 set for first hearing. Placed on suspense file.

  17. 2026-07-02

    Re-referred to Com. on APPR. pursuant to Assembly Rule 97.

    referral-committee

  18. 2026-07-02

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  19. 2026-07-01

    Read second time and amended. Ordered to second reading.

    amendment-passage,reading-1,reading-2

  20. 2026-06-30

    From committee: Do pass as amended. (Ayes 5. Noes 2.) (June 29).

    amendment-passage,committee-passage,committee-passage-favorable

  21. 2026-06-23

    June 22 set for first hearing. Placed on suspense file.

  22. 2026-06-08

    Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

    referral-committee

  23. 2026-06-03

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

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

  24. 2025-06-09

    Referred to Coms. on P. & C.P. and JUD.

    referral-committee

  25. 2025-06-03

    In Assembly. Read first time. Held at Desk.

    reading-1

  26. 2025-06-02

    Read third time. Passed. (Ayes 26. Noes 9. Page 1401.) Ordered to the Assembly.

    passage,reading-1,reading-3

  27. 2025-05-27

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  28. 2025-05-23

    Read second time and amended. Ordered to second reading.

    amendment-passage,reading-1,reading-2

  29. 2025-05-23

    From committee: Do pass as amended. (Ayes 4. Noes 1. Page 1199.) (May 23).

    amendment-passage,committee-passage,committee-passage-favorable

  30. 2025-05-16

    Set for hearing May 23.

  31. 2025-05-05

    May 5 hearing: Placed on APPR. suspense file.

  32. 2025-04-25

    Set for hearing May 5.

  33. 2025-04-22

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 4. Page 830.) (April 22). Re-referred to Com. on APPR.

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

  34. 2025-04-10

    Set for hearing April 22.

  35. 2025-04-09

    From committee: Do pass and re-refer to Com. on G.O. (Ayes 11. Noes 1. Page 706.) (April 8). Re-referred to Com. on G.O.

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

  36. 2025-04-02

    Re-referred to Coms. on JUD. and G.O.

    referral-committee

  37. 2025-04-01

    Set for hearing April 8 in JUD. pending receipt.

  38. 2025-03-26

    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

  39. 2025-02-26

    Referred to Com. on RLS.

    referral-committee

  40. 2025-02-19

    From printer. May be acted upon on or after March 21.

  41. 2025-02-18

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

    introduction,reading-1,referral-committee

Versions

  • 02/18/25 - Introduced — 2025-02-18Compare
  • 03/26/25 - Amended Senate — 2025-03-26Compare
  • 05/23/25 - Amended Senate — 2025-05-23Compare
  • 06/03/26 - Amended Assembly — 2026-06-03Compare
  • 07/01/26 - Amended Assembly — 2026-07-01Compare
  • 08/31/26 - Enrolled — 2026-08-31Compare
  • 09/29/26 - Chaptered — 2026-09-29Compare
  • SB420Compare
  • (document, no version)Compare

Documents

Votes

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

    2025-04-08 · pass · 11-1

    Member-level votes (13)
    • Weber Pierson: yes
    • Ashby: yes
    • Durazo: yes
    • Wahab: yes
    • Wiener: yes
    • Arreguín: yes
    • Laird: yes
    • Umberg: yes
    • Allen: yes
    • Stern: yes
    • Caballero: yes
    • Valladares: no
    • Niello: other

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

    2025-04-22 · pass · 10-4

    Member-level votes (15)
    • Padilla: yes
    • Richardson: yes
    • Wahab: yes
    • Smallwood-Cuevas: yes
    • Rubio: yes
    • Cervantes: yes
    • Ashby: yes
    • Archuleta: yes
    • Weber Pierson: yes
    • Blakespear: yes
    • Jones: no
    • Valladares: no
    • Ochoa Bogh: no
    • Dahle: no
    • Hurtado: other

  • Placed on suspense file

    2025-05-05 · pass · 7-0

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

  • Do pass as amended

    2025-05-23 · pass · 4-1

    Member-level votes (7)
    • Grayson: yes
    • Caballero: yes
    • Wahab: yes
    • Richardson: yes
    • Seyarto: no
    • Cabaldon: other
    • Dahle: other

  • 3rd Reading

    2025-06-02 · pass · 26-9

    Member-level votes (40)
    • Menjivar: yes
    • Pérez: yes
    • Rubio: yes
    • Padilla: yes
    • Cervantes: yes
    • Wahab: yes
    • Smallwood-Cuevas: yes
    • Wiener: yes
    • Cortese: yes
    • Ashby: yes
    • Gonzalez: yes
    • Arreguín: yes
    • Archuleta: yes
    • Umberg: yes
    • Becker: yes
    • Laird: yes
    • Durazo: yes
    • McGuire: yes
    • Blakespear: yes
    • McNerney: yes
    • Limón: yes
    • Allen: yes
    • Caballero: yes
    • Stern: yes
    • Weber Pierson: yes
    • Richardson: yes
    • Ochoa Bogh: no
    • Valladares: no
    • Seyarto: no
    • Alvarado-Gil: no
    • Grove: no
    • Dahle: no
    • Strickland: no
    • Choi: no
    • Jones: no
    • Niello: other
    • Reyes: other
    • Hurtado: other
    • Cabaldon: other
    • Grayson: other

  • Do pass as amended.

    2026-06-29 · pass · 5-2

    Member-level votes (7)
    • Quirk-Silva: yes
    • Gipson: yes
    • McKinnor: yes
    • Carrillo: yes
    • Michelle Rodriguez: yes
    • Sanchez: no
    • DeMaio: no

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB420

Attribution

Data from openstates_api_sync, retrieved 2026-10-02T16:30:09.560363Z

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