---
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: "20232024"
identifier: "AB 556"
citation: "California AB 556 (20232024)"
classification: ["bill"]
subjects: ["Property taxation", "disaster relief", "transfer of base year value"]
status: "enacted"
primary_sponsors: ["Gallagher"]
version_count: 7
action_count: 28
vote_count: 7
first_action: "2023-02-08"
last_action: "2023-10-08"
source: "openstates"
source_identifier: "ocd-bill/fc8f602a-dfd8-4289-a362-414cbf5ff057"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB556"
source_hash: "403303f5609dead8e644f9b4458366e0135f224fc34de98b701ea5541f2607c9"
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 556 (20232024) — 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. **02/08/23 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB556&version=20230AB55699INT)
2. **03/09/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB556&version=20230AB55698AMD)
3. **03/29/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB556&version=20230AB55697AMD)
4. **04/27/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB556&version=20230AB55696AMD)
5. **10/08/23 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB556&version=20230AB55694CHP)
6. **AB556** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB556)
7. **09/14/23 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB556&version=20230AB55695ENR)

## Votes

- Do pass as amended and be re-referred to the Committee on [Appropriations] — **11–0** (pass) · lower
- Do pass — **7–0** (pass) · upper
- Do pass. — **15–0** (pass) · lower
- Special Consent AB556 Gallagher By Dahle Urgency Clause — **39–0** (pass) · upper
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **8–0** (pass) · upper
- AB 556 Gallagher Third Reading Urgency — **80–0** (pass) · lower
- Placed on suspense file — **7–0** (pass) · upper

## Sponsors

- Gallagher — primary (person)

## Timeline

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

- **2023-02-08** Read first time. To print. `reading-1`
- **2023-02-09** From printer. May be heard in committee March 11.
- **2023-03-09** Referred to Com. on REV. & TAX. `referral-committee`
- **2023-03-09** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-1, reading-2`
- **2023-03-13** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2023-03-29** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-1, reading-2`
- **2023-03-30** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2023-04-11** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2023-04-26** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 24). `amendment-introduction, amendment-passage, committee-passage, referral-committee`
- **2023-04-27** Read second time and amended. `amendment-passage, reading-1, reading-2`
- **2023-05-01** Re-referred to Com. on APPR. `referral-committee`
- **2023-05-17** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2023-05-18** Joint Rule 62(a), file notice suspended. (Page 1580.)
- **2023-05-18** From committee: Do pass. (Ayes 15. Noes 0.) (May 18). `committee-passage, committee-passage-favorable`
- **2023-05-18** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2023-05-31** Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 2057.). `passage, reading-1, reading-3`
- **2023-06-01** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2023-06-14** Referred to Com. on GOV. & F. `referral-committee`
- **2023-06-21** From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) (June 21). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2023-07-03** In committee: Referred to APPR suspense file. `referral-committee`
- **2023-09-01** From committee: Do pass. (Ayes 7. Noes 0.) (September 1). `committee-passage, committee-passage-favorable`
- **2023-09-05** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2023-09-08** Ordered to special consent calendar.
- **2023-09-12** Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2686.). `passage, reading-1, reading-3`
- **2023-09-12** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2023-09-19** Enrolled and presented to the Governor at 4 p.m.
- **2023-10-08** Approved by the Governor. `executive-signature`
- **2023-10-08** Chaptered by Secretary of State - Chapter 443, Statutes of 2023. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fc8f602a-dfd8-4289-a362-414cbf5ff057`. Confidence: reported (aggregated from official California legislature records).