CA SB 974
enactedProperty taxation: change in ownership: generational transfers: special needs trusts.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 974 pass?
Yes. CA SB 974 has been enacted into law. Latest recorded action (2026-09-27): Chaptered by Secretary of State. Chapter 665, Statutes of 2026.
What is CA SB 974 about?
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 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, pursuant to specified provisions of the California Constitution, provides that the purchase or transfer of real property that is the principal residence or a family farm, as those terms are defined, of an eligible transferor in the case of a purchase or transfer between parents and their children, or between grandparents and their grandchildren if all the parents of that grandchild or those grandchildren are deceased as of the date of purchase or transfer, is not a "purchase" or "change in ownership" for purposes of determining the "full cash value" of property for taxation, as provided. Existing law defines "transfer" for these purposes to include, but not be limited to, any transfer of the present beneficial ownership of property from an eligible transferor to an eligible transferee through the medium of an inter vivos or testamentary trust. Existing law authorizes the establishment of a special needs trust if a court makes specific determinations, including that the minor or person with a disability has a disability that substantially impairs the individual's ability to provide for their own care. This bill would revise the definition of "transfer" for purposes of the above-described property tax law provisions to require that a special needs trust, established as described above, be considered an eligible medium of transfer.
Who sponsors CA SB 974?
Seyarto is the primary sponsor of CA SB 974.
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 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, pursuant to specified provisions of the California Constitution, provides that the purchase or transfer of real property that is the principal residence or a family farm, as those terms are defined, of an eligible transferor in the case of a purchase or transfer between parents and their children, or between grandparents and their grandchildren if all the parents of that grandchild or those grandchildren are deceased as of the date of purchase or transfer, is not a "purchase" or "change in ownership" for purposes of determining the "full cash value" of property for taxation, as provided. Existing law defines "transfer" for these purposes to include, but not be limited to, any transfer of the present beneficial ownership of property from an eligible transferor to an eligible transferee through the medium of an inter vivos or testamentary trust. Existing law authorizes the establishment of a special needs trust if a court makes specific determinations, including that the minor or person with a disability has a disability that substantially impairs the individual's ability to provide for their own care. This bill would revise the definition of "transfer" for purposes of the above-described property tax law provisions to require that a special needs trust, established as described above, be considered an eligible medium of transfer.
- Introduced
- 2026-02-04
- Latest action
- 2026-09-27 — Chaptered by Secretary of State. Chapter 665, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Seyartoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-27
Chaptered by Secretary of State. Chapter 665, Statutes of 2026.
became-law
2026-09-27
Approved by the Governor.
executive-signature
2026-09-02
Enrolled and presented to the Governor at 3 p.m.
executive-receipt
2026-08-27
Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.
2026-08-26
Ordered to special consent calendar.
2026-08-24
Read third time. Passed. Ordered to the Senate.
passage,reading-1,reading-3
2026-08-24
In Senate. Concurrence in Assembly amendments pending.
2026-08-24
Read third time. Passed. (Ayes 76. Noes 0. Page 6371.) Ordered to the Senate.
passage,reading-1,reading-3
2026-07-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-07-01
From committee: Do pass. (Ayes 11. Noes 0.) (July 1).
committee-passage,committee-passage-favorable
2026-06-18
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2026-06-17
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 8).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2026-05-11
Referred to Com. on REV. & TAX.
referral-committee
2026-04-23
In Assembly. Read first time. Held at Desk.
reading-1
2026-04-23
Read third time. Passed. (Ayes 37. Noes 0. Page 4034.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-04-21
Read second time. Ordered to consent calendar.
reading-1,reading-2
2026-04-20
From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
committee-passage,reading-1,reading-2
2026-04-10
Set for hearing April 20.
2026-04-09
Withdrawn from committee.
withdrawal
2026-04-09
Re-referred to Com. on APPR.
referral-committee
2026-04-08
From committee: Do pass and re-refer to Com. on HEALTH with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3795.) (April 8). Re-referred to Com. on HEALTH.
committee-passage,committee-passage-favorable,referral-committee
2026-03-26
Set for hearing April 8.
2026-03-25
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
2026-02-11
Referred to Coms. on REV. & TAX. and HEALTH.
referral-committee
2026-02-05
From printer. May be acted upon on or after March 7.
2026-02-04
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
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Votes
Do pass, but first be re-referred to the Committee on [Health] with the recommendation: To Consent Calendar
2026-04-08 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Alvarado-Gil: yes
- Becker: yes
- McNerney: yes
- Ashby: yes
Consent Calendar 2nd
2026-04-23 · pass · 37-0
Member-level votes (40)
- Wiener: yes
- Hurtado: yes
- Ashby: yes
- Choi: yes
- Jones: yes
- Niello: yes
- Caballero: yes
- Padilla: yes
- Strickland: yes
- Umberg: yes
- Weber Pierson: yes
- Smallwood-Cuevas: yes
- Cervantes: yes
- McGuire: yes
- Durazo: yes
- Becker: yes
- Laird: yes
- Cortese: yes
- Limón: yes
- Blakespear: yes
- Valladares: yes
- Richardson: yes
- Grayson: yes
- Grove: yes
- Allen: yes
- Rubio: yes
- Arreguín: yes
- Seyarto: yes
- Dahle: yes
- Stern: yes
- Gonzalez: yes
- Alvarado-Gil: yes
- Archuleta: yes
- Pérez: yes
- McNerney: yes
- Cabaldon: yes
- Menjivar: yes
- Wahab: other
- Reyes: other
- Ochoa Bogh: other
Do pass as amended and be re-referred to the Committee on [Appropriations]
2026-06-08 · pass · 7-0
Member-level votes (7)
- Gipson: yes
- Michelle Rodriguez: yes
- Carrillo: yes
- Sanchez: yes
- McKinnor: yes
- Quirk-Silva: yes
- DeMaio: yes
Do pass.
2026-07-01 · pass · 11-0
Member-level votes (15)
- Mark González: yes
- Pacheco: yes
- Hoover: yes
- Krell: yes
- Wicks: yes
- Solache: yes
- Arambula: yes
- Dixon: yes
- Ta: yes
- Fong: yes
- Caloza: yes
- Tangipa: other
- Calderon: other
- Sharp-Collins: other
- Pellerin: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-09-29T14:57:39.727694Z
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