--- type: "Bill" title: "Property taxation: liens: recordation." description: "Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder." jurisdiction: "us/states/ca" legislature: "California Legislature" session: "20172018" identifier: "SB 624" citation: "California SB 624 (20172018)" classification: ["bill"] subjects: ["Property taxation: liens: recordation."] status: "enacted" primary_sponsors: ["Galgiani"] version_count: 6 action_count: 21 vote_count: 4 first_action: "2017-02-17" last_action: "2017-07-31" source: "openstates" source_identifier: "ocd-bill/d49626a6-0e7f-4307-8a11-5b0a4003319d" source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB624" source_hash: "2b662a55348aecc309004e3972f62a808c030bae58c4fd34125bf0fb61c22529" 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 SB 624 (20172018) — Property taxation: liens: recordation. Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder. ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **02/17/17 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB624&version=20170SB62499INT) 2. **03/28/17 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB624&version=20170SB62498AMD) 3. **05/09/17 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB624&version=20170SB62497AMD) 4. **07/31/17 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB624&version=20170SB62495CHP) 5. **SB624** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB624) 6. **07/19/17 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB624&version=20170SB62496ENR) ## Votes - Do pass. — **9–0** (pass) · lower - SB 624 Galgiani Senate Third Reading By RIDLEY-THOMAS — **78–0** (pass) · lower - Do pass as amended — **6–0** (pass) · upper - 3rd Reading — **37–0** (pass) · upper ## Sponsors - Galgiani — primary (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2017-02-17** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1` - **2017-02-21** From printer. May be acted upon on or after March 23. - **2017-03-02** Referred to Com. on RLS. `referral-committee` - **2017-03-28** From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. `reading-2, referral-committee, amendment-passage, committee-passage, reading-1` - **2017-04-05** Re-referred to Com. on GOV. & F. `referral-committee` - **2017-04-07** Set for hearing April 26. - **2017-04-18** April 26 hearing postponed by committee. - **2017-04-19** Set for hearing May 3. - **2017-05-08** From committee: Do pass as amended. (Ayes 6. Noes 0. Page 945.) (May 3). `committee-passage-favorable, committee-passage, amendment-passage` - **2017-05-09** Read second time and amended. Ordered to third reading. `reading-1, amendment-passage, reading-2` - **2017-05-09** Published May 9 at 9 p.m. - **2017-05-22** Read third time. Passed. (Ayes 37. Noes 0. Page 1144.) Ordered to the Assembly. `reading-3, passage, reading-1` - **2017-05-23** In Assembly. Read first time. Held at Desk. `reading-1` - **2017-06-01** Referred to Com. on REV. & TAX. `referral-committee` - **2017-06-28** From committee: Do pass. (Ayes 9. Noes 0.) (June 26). `committee-passage-favorable, committee-passage` - **2017-06-29** Read second time. Ordered to third reading. `reading-2, reading-1` - **2017-07-17** Read third time. Passed. (Ayes 78. Noes 0. Page 2580.) Ordered to the Senate. `reading-3, passage, reading-1` - **2017-07-18** In Senate. Ordered to engrossing and enrolling. - **2017-07-21** Enrolled and presented to the Governor at 3 p.m. - **2017-07-31** Approved by the Governor. `executive-signature` - **2017-07-31** Chaptered by Secretary of State. Chapter 164, Statutes of 2017. ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d49626a6-0e7f-4307-8a11-5b0a4003319d`. Confidence: reported (aggregated from official California legislature records).