Existing property tax law requires a transferee of real property or a manufactured home that is locally assessed to file a change in ownership statement no later than 45 days from the date of the change in ownership with the county in which the property or manufactured home is located, and authorizes the change in ownership statement to be filed with the assessor through the United States mail. If a county assessor makes a written request to a transferee to file a change in ownership statement and the transferee fails to do so within 45 days of that request, existing law imposes a penalty on the transferee equal to the greater of either $100 or 10% of the property taxes due on the property, but not to exceed $2,500 if the failure was not willful.
California SB 507 (20112012) — Property taxation: change in ownership statement.
Existing property tax law requires a transferee of real property or a manufactured home that is locally assessed to file a change in ownership statement no later than 45 days from the date of the change in ownership with the county in which the property or manufactured home is located, and authorizes the change in ownership statement to be filed with the assessor through the United States mail. If a county assessor makes a written request to a transferee to file a change in ownership statement and the transferee fails to do so within 45 days of that request, existing law imposes a penalty on the transferee equal to the greater of either $100 or 10% of the property taxes due on the property, but not to exceed $2,500 if the failure was not willful.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass as amended, and re-refer to the Committee on Appropriations. — 6–2 (pass) · upper
Unfinished Business SB507 DeSaulnier Concurrence — 21–15 (pass) · upper
Do pass as amended and be re-referred to the Committee on Appropriations. — 6–3 (pass) · lower
Do pass. — 12–5 (pass) · lower
3rd Reading — 21–13 (pass) · upper
SB 507 DeSaulnier Senate Third Reading By ENG — 47–28 (pass) · lower
Sponsors
DeSaulnier — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2011-02-17 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2011-02-18 From printer. May be acted upon on or after March 20.
2011-03-03 Referred to Com. on GOV. & F. referral-committee
2011-03-16 Set for hearing April 27.
2011-03-29 From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. reading-2, reading-1, committee-passage, amendment-passage, referral-committee
2011-03-29 (Corrected April 11.)
2011-05-02 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 2. Page 762.) (April 27). amendment-passage, committee-passage, committee-passage-favorable
2011-05-03 Read second time and amended. Re-referred to Com. on APPR. reading-2, reading-1, amendment-passage, referral-committee
2011-05-06 Set for hearing May 16.
2011-05-11 From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR. reading-2, reading-1, committee-passage, amendment-passage, referral-committee
2011-05-17 From committee: Be placed on second reading file pursuant to Senate Rule 28.8. committee-passage
2011-05-18 Read second time. Ordered to third reading. reading-2, reading-1
2011-05-31 Read third time. Passed. (Ayes 21. Noes 13. Page 1173.) Ordered to the Assembly. reading-3, reading-1, passage
2011-06-01 In Assembly. Read first time. Held at Desk. reading-1
2011-06-09 Referred to Com. on REV. & TAX. referral-committee
2011-06-30 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (June 27). amendment-passage, committee-passage, committee-passage-favorable
2011-07-01 Read second time and amended. Re-referred to Com. on APPR. reading-2, reading-1, amendment-passage, referral-committee
2011-08-18 From committee: Do pass. (Ayes 12. Noes 5.) (August 17). committee-passage, committee-passage-favorable
2011-08-22 Read second time. Ordered to third reading. reading-2, reading-1
2011-08-29 Read third time. Passed. (Ayes 47. Noes 28. Page 2637.) Ordered to the Senate. reading-3, reading-1, passage
2011-08-29 In Senate. Concurrence in Assembly amendments pending.
2011-09-07 Assembly amendments concurred in. (Ayes 21. Noes 15. Page 2333.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
2011-09-12 Enrolled and presented to the Governor at 3:30 p.m.
2011-10-09 Approved by the Governor. executive-signature
2011-10-09 Chaptered by Secretary of State. Chapter 708, Statutes of 2011.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/f7c9bbf2-51e0-486f-81bf-470e4bf8ad40. Confidence: reported (aggregated from official California legislature records).