--- type: "Bill" title: "Property taxation: exemption: low-value properties and tribal housing." description: "(1) The California Constitution authorizes the Legislature, with the approval of 23 of the membership of each house, to allow a county board of supervisors to exempt from property taxation those properties having a value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000." jurisdiction: "us/states/ca" legislature: "California Legislature" session: "20232024" identifier: "SB 1527" citation: "California SB 1527 (20232024)" classification: ["bill"] subjects: ["Property taxation", "exemption", "low-value properties and tribal housing"] status: "enacted" primary_sponsors: ["Committee on Revenue and Taxation"] version_count: 6 action_count: 24 vote_count: 6 first_action: "2024-03-19" last_action: "2024-09-22" source: "openstates" source_identifier: "ocd-bill/8fd57a1a-6b61-4304-8d87-48373b50ad79" source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB1527" source_hash: "32d462fcfef7064a6cf93a67b932af7861e15947ea05afcb5bd28dbd7316ab88" 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 1527 (20232024) — Property taxation: exemption: low-value properties and tribal housing. (1) The California Constitution authorizes the Legislature, with the approval of 23 of the membership of each house, to allow a county board of supervisors to exempt from property taxation those properties having a value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000. ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **03/19/24 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152799INT) 2. **06/24/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152798AMD) 3. **08/19/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152797AMD) 4. **09/22/24 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152795CHP) 5. **SB1527** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB1527) 6. **09/04/24 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152796ENR) ## Votes - Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **7–0** (pass) · upper - SB 1527 Revenue and Taxation Senate Third Reading By IRWIN — **73–0** (pass) · lower - Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **6–0** (pass) · lower - Consent Calendar 2nd SB1527 REV. & TAX. — **37–0** (pass) · upper - Special Consent SB1527 REV. & TAX. — **40–0** (pass) · upper - Do pass as amended. — **11–0** (pass) · lower ## Sponsors - Committee on Revenue and Taxation — primary (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2024-03-19** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1` - **2024-03-20** From printer. May be acted upon on or after April 19. - **2024-04-03** Referred to Com. on REV. & TAX. `referral-committee` - **2024-04-12** Set for hearing April 24. - **2024-04-24** From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 3759.) (April 24). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee` - **2024-04-26** Set for hearing May 6. - **2024-05-06** From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage, reading-2` - **2024-05-07** Read second time. Ordered to consent calendar. `reading-1, reading-2` - **2024-05-09** Read third time. Passed. (Ayes 37. Noes 0. Page 3875.) Ordered to the Assembly. `passage, reading-1, reading-3` - **2024-05-09** In Assembly. Read first time. Held at Desk. `reading-1` - **2024-05-20** Referred to Com. on REV. & TAX. `referral-committee` - **2024-06-24** 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` - **2024-07-02** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 6. Noes 0.) (July 1). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee` - **2024-08-07** August 7 set for first hearing. Placed on suspense file. - **2024-08-15** From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 15). `amendment-passage, committee-passage, committee-passage-favorable` - **2024-08-19** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2` - **2024-08-20** Read second time. Ordered to third reading. `reading-1, reading-2` - **2024-08-28** Read third time. Passed. (Ayes 73. Noes 0. Page 6808.) Ordered to the Senate. `passage, reading-1, reading-3` - **2024-08-28** In Senate. Concurrence in Assembly amendments pending. - **2024-08-29** Ordered to special consent calendar. - **2024-08-30** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5751.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable` - **2024-09-10** Enrolled and presented to the Governor at 4 p.m. - **2024-09-22** Approved by the Governor. `executive-signature` - **2024-09-22** Chaptered by Secretary of State. Chapter 498, Statutes of 2024. `became-law` ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8fd57a1a-6b61-4304-8d87-48373b50ad79`. Confidence: reported (aggregated from official California legislature records).