CA SB 663
enactedWinter Fires of 2025: real property tax: exemptions and reassessment.
California · 2025-2026 Regular Session · upper
Quick answers
Did CA SB 663 pass?
Yes. CA SB 663 has been enacted into law as of 2025-10-10. Latest recorded action (2025-10-10): Chaptered by Secretary of State. Chapter 549, Statutes of 2025.
What is CA SB 663 about?
(1) The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided. Existing law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property, determined as provided. This bill would extend the 5-year time period described above by 3 years if the property was substantially damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, on or after November 1, 2024, but before February 1, 2025. The bill would make these provisions applicable to the determination of base year values for the 2025–26 fiscal year and fiscal years thereafter. By imposing additional duties on local tax officials, the bill would create a state-mandated local program. (2) The California Constitution authorizes the Legislature to authorize local governments to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates. Existing property tax law authorizes the board of supervisors of a county, by ordinance, to provide that every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without their fault, may apply for reassessment of that property, as provided. Existing property tax law requires, for property to be eligible for reassessment under these provisions, that the damage or destruction be caused by one of 3 specified occurrences, including a major misfortune or calamity in an area or region subsequently proclaimed by the Governor to be in a state of disaster if the property was damaged or destroyed by the misfortune or calamity that caused the Governor to proclaim the region to be in a state of disaster. Existing property tax law generally requires that an application for reassessment be filed within the latter of the time specified in the county's ordinance or within 12 months of the misfortune or calamity and be executed under penalty of perjury. This bill would also authorize a local government to provide for the assessment or reassessment of taxable property damaged by a major misfortune or calamity in an area or regions subsequently proclaimed to be in a state of emergency, as specified. The bill would authorize the local government by ordinance to provide the assessor the discretion to determine the appropriate date of damage for the purposes of reassessment. This bill would, in the case of property damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, extend the period to file for reassessment to the latter of the time specified in the county's ordinance or within 24 months of the fires. By expanding the crime of perjury, this bill would impose a state-mandated local program. (3) Existing property tax law provides, pursuant to the authorization of the California Constitution, a disabled veteran's property tax exemption for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law, for purposes of this exemption, deems property to be the principal place of residence of a veteran if the veteran is confined to a hospital or other care facility, as provided. This bill would additionally deem property to be the principal place of residence of a veteran if a dwelling on the property was completely destroyed in a disaster for which the Governor proclaimed a state of emergency and specified conditions are met. (4) Existing property tax law, in accordance with the California Constitution, provides for various exemptions for property used exclusively for a specified exempt purpose. This bill, in the case of property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, would deem property to be eligible for a use-based exemption, as specified, if the property received an exemption for the 2025 calendar year, the property is no longer used for an exempt purpose due to damage from the fires, and certain other conditions are met, including that the property has not changed ownership since the commencement date of the applicable disaster. The bill would make these provisions operative only for lien dates prior to January 1, 2033. (5) This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles and the County of Ventura. (6) 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. (7) 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. (8) This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors CA SB 663?
Allen is the primary sponsor of CA SB 663, joined by 13 cosponsors.
Description
(1) The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided. Existing law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property, determined as provided. This bill would extend the 5-year time period described above by 3 years if the property was substantially damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, on or after November 1, 2024, but before February 1, 2025. The bill would make these provisions applicable to the determination of base year values for the 2025–26 fiscal year and fiscal years thereafter. By imposing additional duties on local tax officials, the bill would create a state-mandated local program. (2) The California Constitution authorizes the Legislature to authorize local governments to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates. Existing property tax law authorizes the board of supervisors of a county, by ordinance, to provide that every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without their fault, may apply for reassessment of that property, as provided. Existing property tax law requires, for property to be eligible for reassessment under these provisions, that the damage or destruction be caused by one of 3 specified occurrences, including a major misfortune or calamity in an area or region subsequently proclaimed by the Governor to be in a state of disaster if the property was damaged or destroyed by the misfortune or calamity that caused the Governor to proclaim the region to be in a state of disaster. Existing property tax law generally requires that an application for reassessment be filed within the latter of the time specified in the county's ordinance or within 12 months of the misfortune or calamity and be executed under penalty of perjury. This bill would also authorize a local government to provide for the assessment or reassessment of taxable property damaged by a major misfortune or calamity in an area or regions subsequently proclaimed to be in a state of emergency, as specified. The bill would authorize the local government by ordinance to provide the assessor the discretion to determine the appropriate date of damage for the purposes of reassessment. This bill would, in the case of property damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, extend the period to file for reassessment to the latter of the time specified in the county's ordinance or within 24 months of the fires. By expanding the crime of perjury, this bill would impose a state-mandated local program. (3) Existing property tax law provides, pursuant to the authorization of the California Constitution, a disabled veteran's property tax exemption for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law, for purposes of this exemption, deems property to be the principal place of residence of a veteran if the veteran is confined to a hospital or other care facility, as provided. This bill would additionally deem property to be the principal place of residence of a veteran if a dwelling on the property was completely destroyed in a disaster for which the Governor proclaimed a state of emergency and specified conditions are met. (4) Existing property tax law, in accordance with the California Constitution, provides for various exemptions for property used exclusively for a specified exempt purpose. This bill, in the case of property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, would deem property to be eligible for a use-based exemption, as specified, if the property received an exemption for the 2025 calendar year, the property is no longer used for an exempt purpose due to damage from the fires, and certain other conditions are met, including that the property has not changed ownership since the commencement date of the applicable disaster. The bill would make these provisions operative only for lien dates prior to January 1, 2033. (5) This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles and the County of Ventura. (6) 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. (7) 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. (8) This bill would declare that it is to take effect immediately as an urgency statute.
- Introduced
- 2025-02-20
- Latest action
- 2025-10-10 — Chaptered by Secretary of State. Chapter 549, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Allenauthor
- McNerneyauthor
- Pérezauthor
- Caballeroprincipal coauthor
- Cervantesprincipal coauthor
- Corteseprincipal coauthor
- Gonzalezprincipal coauthor
- Graysonprincipal coauthor
- Hurtadoprincipal coauthor
- Menjivarprincipal coauthor
- Reyesprincipal coauthor
- Richardsonprincipal coauthor
- Smallwood-Cuevasprincipal coauthor
- Umbergprincipal coauthor
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 April 9.
2025-04-02
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
2025-04-09
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 740.) (April 9). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-04-10
Set for hearing April 21.
2025-04-21
April 21 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 1208.) (May 23).
committee-passage,committee-passage-favorable
2025-05-23
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-06-03
Read third time. Urgency clause adopted. Passed. (Ayes 39. Noes 0. Page 1467.) Ordered to the Assembly.
amendment-passage,passage,reading-1,reading-3
2025-06-04
In Assembly. Read first time. Held at Desk.
reading-1
2025-06-09
Referred to Com. on REV. & TAX.
referral-committee
2025-06-30
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
2025-07-07
July 7 set for first hearing. Placed on REV. & TAX. suspense file.
2025-07-17
Assembly Rule 63 suspended. (Ayes 49. Noes 15. Page 2578.)
2025-07-17
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2025-07-17
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 14).
amendment-passage,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. (Ayes 15. Noes 0.) (August 29).
committee-passage,committee-passage-favorable
2025-09-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-09-04
Ordered to third reading.
reading-1,reading-3
2025-09-04
Read third time and amended.
amendment-passage,reading-1,reading-3
2025-09-09
Read third time. Urgency clause adopted. Passed. (Ayes 80. Noes 0. Page 3077.) Ordered to the Senate.
amendment-passage,passage,reading-1,reading-3
2025-09-09
In Senate. Concurrence in Assembly amendments pending.
2025-09-10
Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).
referral-committee
2025-09-10
From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 3. Noes 0. Page 2759.) Re-referred to Com. on REV. & TAX.
committee-passage,referral-committee
2025-09-11
From committee: That the Assembly amendments be concurred in. (Ayes 5. Noes 0. Page 2940.)
committee-passage
2025-09-11
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2918.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-22
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 549, Statutes of 2025.
became-law
Versions
- 02/20/25 - Introduced — 2025-02-20Compare
- 04/02/25 - Amended Senate — 2025-04-02Compare
- 06/30/25 - Amended Assembly — 2025-06-30Compare
- 07/17/25 - Amended Assembly — 2025-07-17Compare
- 09/04/25 - Amended Assembly — 2025-09-04Compare
- 09/16/25 - Enrolled — 2025-09-16Compare
- 10/10/25 - Chaptered — 2025-10-10Compare
- SB663Compare
- (document, no version)Compare
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Votes
Do pass, but first be re-referred to the Committee on [Appropriations]
2025-04-09 · pass · 5-0
Member-level votes (5)
- Ashby: yes
- Grayson: yes
- Umberg: yes
- Valladares: yes
- McNerney: yes
Placed on suspense file
2025-04-21 · pass · 6-0
Member-level votes (7)
- Grayson: yes
- Wahab: yes
- Richardson: yes
- Cabaldon: yes
- Caballero: yes
- Seyarto: yes
- 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
3rd Reading SB663 Allen et al. Urgency Clause
2025-06-03 · pass · 39-0
Member-level votes (40)
- Valladares: yes
- Gonzalez: yes
- Choi: yes
- McNerney: yes
- Weber Pierson: yes
- Becker: yes
- Laird: yes
- Ashby: yes
- Richardson: yes
- Cervantes: yes
- Padilla: yes
- Stern: yes
- Durazo: yes
- Arreguín: yes
- Seyarto: yes
- Niello: yes
- Cortese: yes
- Hurtado: yes
- Pérez: yes
- Grove: yes
- Cabaldon: yes
- Dahle: yes
- Grayson: yes
- Allen: yes
- Menjivar: yes
- Smallwood-Cuevas: yes
- Strickland: yes
- Wiener: yes
- Archuleta: yes
- Alvarado-Gil: yes
- McGuire: yes
- Blakespear: yes
- Jones: yes
- Wahab: yes
- Limón: yes
- Caballero: yes
- Ochoa Bogh: yes
- Rubio: yes
- Umberg: yes
- Reyes: other
Do pass as amended and be re-referred to the Committee on [Appropriations]
2025-07-14 · pass · 5-0
Member-level votes (7)
- Gipson: yes
- McKinnor: yes
- Quirk-Silva: yes
- Bains: yes
- Carrillo: yes
- Ta: other
- DeMaio: other
Do pass.
2025-08-29 · pass · 15-0
Member-level votes (15)
- Ta: yes
- Elhawary: yes
- Pellerin: yes
- Fong: yes
- Pacheco: yes
- Tangipa: yes
- Calderon: yes
- Arambula: yes
- Dixon: yes
- Mark González: yes
- Sanchez: yes
- Wicks: yes
- Caloza: yes
- Ahrens: yes
- Solache: yes
SB 663 Allen Third Reading Urgency By Irwin
2025-09-09 · pass · 80-0
Member-level votes (80)
- Addis: yes
- Haney: yes
- Elhawary: yes
- Carrillo: yes
- Ransom: yes
- Berman: yes
- Bauer-Kahan: yes
- Schiavo: yes
- Alvarez: yes
- Caloza: yes
- Hoover: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Petrie-Norris: yes
- Gabriel: yes
- Zbur: yes
- DeMaio: yes
- Hadwick: yes
- Irwin: yes
- Tangipa: yes
- Patel: yes
- Kalra: yes
- Sanchez: yes
- Johnson: yes
- Mark González: yes
- Gipson: yes
- Hart: yes
- Calderon: yes
- Wilson: yes
- Soria: yes
- Valencia: yes
- Celeste Rodriguez: yes
- Connolly: yes
- Papan: yes
- Bonta: yes
- Jeff Gonzalez: yes
- Alanis: yes
- Patterson: yes
- Jackson: yes
- Davies: yes
- Pellerin: yes
- Muratsuchi: yes
- Krell: yes
- Chen: yes
- Quirk-Silva: yes
- Bains: yes
- Michelle Rodriguez: yes
- Arambula: yes
- Bennett: yes
- Ávila Farías: yes
- Aguiar-Curry: yes
- Lee: yes
- Castillo: yes
- Wallis: yes
- Stefani: yes
- Ta: yes
- Blanca Rubio: yes
- Gallagher: yes
- Ellis: yes
- Macedo: yes
- McKinnor: yes
- Ramos: yes
- Rivas: yes
- Ahrens: yes
- Dixon: yes
- Rogers: yes
- Ward: yes
- Fong: yes
- Wicks: yes
- Schultz: yes
- Pacheco: yes
- Boerner: yes
- Sharp-Collins: yes
- Bryan: yes
- Harabedian: yes
- Lackey: yes
- Flora: yes
- Garcia: yes
That the Assembly amendments be concurred in
2025-09-11 · pass · 5-0
Member-level votes (5)
- Valladares: yes
- Umberg: yes
- Grayson: yes
- McNerney: yes
- Ashby: yes
Unfinished Business SB663 Allen et al. Urgency Clause Concurrence
2025-09-11 · pass · 40-0
Member-level votes (40)
- Valladares: yes
- Umberg: yes
- McGuire: yes
- Ochoa Bogh: yes
- Pérez: yes
- Cabaldon: yes
- Wiener: yes
- Jones: yes
- Reyes: yes
- McNerney: yes
- Dahle: yes
- Cervantes: yes
- Caballero: yes
- Menjivar: yes
- Allen: yes
- Archuleta: yes
- Limón: yes
- Durazo: yes
- Niello: yes
- Richardson: yes
- Hurtado: yes
- Blakespear: yes
- Seyarto: yes
- Gonzalez: yes
- Ashby: yes
- Padilla: yes
- Choi: yes
- Laird: yes
- Stern: yes
- Alvarado-Gil: yes
- Grayson: yes
- Rubio: yes
- Cortese: yes
- Smallwood-Cuevas: yes
- Grove: yes
- Strickland: yes
- Becker: yes
- Weber Pierson: yes
- Arreguín: yes
- Wahab: yes
Related bills
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