---
type: "Bill"
title: "Property taxation: transfer of base year value: disaster relief."
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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20092010"
identifier: "AB 157"
citation: "California AB 157 (20092010)"
classification: ["bill"]
subjects: ["Property taxation: transfer of base year value: disaster relief."]
status: "enacted"
primary_sponsors: ["Anderson"]
version_count: 9
action_count: 30
vote_count: 6
first_action: "2009-01-26"
last_action: "2010-09-27"
source: "openstates"
source_identifier: "ocd-bill/bc36bae8-290f-42c5-a4a2-839be0428ab5"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB157"
source_hash: "8ae60bd233aab4bc177cb665264c5922ba3a41bf677d1bacd33e8527e2191206"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 157 (20092010) — Property taxation: transfer of base year value: disaster relief.

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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **01/26/09 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15799INT)
2. **03/02/09 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15798AMD)
3. **03/24/09 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15797AMD)
4. **05/20/09 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15796AMD)
5. **06/22/10 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15795AMD)
6. **08/17/10 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15794AMD)
7. **09/27/10 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15792CHP)
8. **AB157** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB157)
9. **08/31/10 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB157&version=20090AB15793ENR)

## Votes

- Do pass as amended and be re-referred to the Committee on Appropriations. — **pass** (pass) · lower
- AB 157 ANDERSON Concurrence in Senate Amendments — **pass** (pass) · lower
- Assembly 3rd Reading AB157 Anderson By Hollingsworth — **pass** (pass) · upper
- Do pass, to Consent Calendar. — **pass** (pass) · lower
- Do pass, but re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- AB 157 ANDERSON Consent Calendar Second Day Regular Session — **pass** (pass) · lower

## Sponsors

- Anderson — primary (person)
- Harkey — coauthor (person)
- Hollingsworth — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2009-01-26** Read first time. To print. `reading-1`
- **2009-01-27** From printer. May be heard in committee February 26.
- **2009-02-26** Referred to Com. on REV. & TAX. `referral-committee`
- **2009-03-02** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, reading-2, amendment-passage, reading-1`
- **2009-03-04** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2009-03-24** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, reading-2, amendment-passage, reading-1`
- **2009-03-25** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2009-05-04** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2009-05-19** From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 18). `amendment-introduction, amendment-passage, committee-passage`
- **2009-05-20** Read second time and amended. `amendment-passage, reading-2, reading-1`
- **2009-05-21** Re-referred to Com. on APPR. `referral-committee`
- **2009-05-29** From committee: Do pass. To Consent Calendar. (May 28). `committee-passage-favorable, committee-passage`
- **2009-05-29** Read second time. To Consent Calendar. `reading-2, reading-1`
- **2009-06-02** Read third time, passed, and to Senate. (Ayes 76. Noes 0. Page 1997.) `reading-3, passage, reading-1`
- **2009-06-03** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2009-06-18** Referred to Com. on REV. & TAX. `referral-committee`
- **2009-07-08** In committee: Set, first hearing. Hearing canceled at the request of author.
- **2010-06-22** In committee: Hearing postponed by committee.
- **2010-06-22** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. `amendment-introduction, reading-2, amendment-passage, referral-committee, reading-1`
- **2010-07-01** From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 5. Noes 0.) (July 1). `committee-passage-favorable, committee-passage`
- **2010-08-16** From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and be amended. `amendment-passage, committee-passage`
- **2010-08-17** Read second time and amended. Ordered to third reading. `amendment-passage, reading-2, reading-1`
- **2010-08-23** Read third time, passed, and to Assembly. (Ayes 36. Noes 0. Page 4772.) `reading-3, passage, reading-1`
- **2010-08-23** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 25 pursuant to Assembly Rule 77.
- **2010-08-24** Assembly Rule 77 suspended. (Page 6558.)
- **2010-08-24** Passed on file.
- **2010-08-25** Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 6627.) `amendment-passage, committee-passage-favorable`
- **2010-09-03** Enrolled and to the Governor at 3 p.m.
- **2010-09-25** Approved by the Governor. `executive-signature`
- **2010-09-27** Chaptered by Secretary of State - Chapter 341, Statutes of 2010.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bc36bae8-290f-42c5-a4a2-839be0428ab5`. Confidence: reported (aggregated from official California legislature records).