CA SB 603
in committeeProperty taxation: transfer of base year value: disaster relief.
California · 2025-2026 Regular Session · upper
Quick answers
Did CA SB 603 pass?
Not yet. CA SB 603 is in committee as of 2025-08-29 and has not come to a final vote. Latest recorded action (2025-08-29): August 29 hearing: Held in committee and under submission.
What is CA SB 603 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 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, 2025, but before January 1, 2030, to extend the above-described time period to transfer by up to 3 years for properties located in that county. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2025, and before January 1, 2030. 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 603?
Niello is the primary sponsor of CA SB 603.
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 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, 2025, but before January 1, 2030, to extend the above-described time period to transfer by up to 3 years for properties located in that county. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2025, and before January 1, 2030. 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
- 2025-02-20
- Latest action
- 2025-08-29 — August 29 hearing: Held in committee and under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Nielloauthor
Committees
Not provided by source.
Action timeline
2025-02-20
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
2025-02-21
From printer. May be acted upon on or after March 23.
2025-03-05
Referred to Com. on REV. & TAX.
referral-committee
2025-03-18
Set for hearing May 14.
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
2025-05-14
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-05-15
Set for hearing May 19.
2025-05-19
May 19 hearing: Placed on APPR. suspense file.
2025-05-20
Set for hearing May 23.
2025-05-23
From committee: Do pass. (Ayes 6. Noes 0. Page 1206.) (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 1328.) 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
2025-06-24
June 23 set for first hearing. Placed on REV. & TAX. suspense file.
2025-07-15
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2025-07-16
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2025-08-20
August 20 set for first hearing. Placed on APPR. suspense file.
2025-08-29
August 29 hearing: Held in committee and under submission.
Versions
Documents
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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
Do pass as amended 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
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
Inspect retained evidence for changes recorded after evidence tracking began:
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