The California Constitution authorizes the Legislature to exempt from taxation property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to this constitutional authority, existing law partially exempts from property taxation property used exclusively for rental housing and related facilities, if specified criteria are met, including, except in the case of a limited partnership in which the managing general partner is a nonprofit corporation eligible for the exemption, that 90% or more of the occupants of the property are lower income households whose rents do not exceed the rent limits prescribed by a specified law. Existing law limits the total exemption amount allowed to a taxpayer, with respect to a single property or multiple properties for any fiscal year on the sole basis of the application of this criterion, to $20,000 of tax.
California SB 996 (20152016) — Property taxation: welfare exemption.
The California Constitution authorizes the Legislature to exempt from taxation property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to this constitutional authority, existing law partially exempts from property taxation property used exclusively for rental housing and related facilities, if specified criteria are met, including, except in the case of a limited partnership in which the managing general partner is a nonprofit corporation eligible for the exemption, that 90% or more of the occupants of the property are lower income households whose rents do not exceed the rent limits prescribed by a specified law. Existing law limits the total exemption amount allowed to a taxpayer, with respect to a single property or multiple properties for any fiscal year on the sole basis of the application of this criterion, to $20,000 of tax.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass as amended and be re-referred to the Committee on [Appropriations] — 9–0 (pass) · lower
SB 996 Hill Senate Third Reading By MULLIN — 79–0 (pass) · lower
Special Consent — 39–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] — 7–0 (pass) · upper
Do pass as amended. — 15–0 (pass) · lower
3rd Reading — 39–0 (pass) · upper
Sponsors
Hill — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2016-02-10 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2016-02-11 From printer. May be acted upon on or after March 12.
2016-02-18 Referred to Com. on GOV. & F. referral-committee
2016-02-24 Set for hearing March 16.
2016-03-08 March 16 hearing postponed by committee.
2016-03-10 Set for hearing March 30.
2016-03-30 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3334.) (March 30). Re-referred to Com. on APPR. referral-committee, committee-passage-favorable, committee-passage
2016-04-01 Set for hearing April 11.
2016-04-11 April 11 hearing: Placed on APPR. suspense file.
2016-05-02 From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR. referral-committee, reading-2, amendment-passage, committee-passage, reading-1
2016-05-20 Set for hearing May 27.
2016-05-27 From committee: Do pass. (Ayes 7. Noes 0. Page 4001.) (May 27). committee-passage-favorable, committee-passage
2016-05-27 Read second time. Ordered to third reading. reading-2, reading-1
2016-05-31 Read third time. Passed. (Ayes 39. Noes 0. Page 4040.) Ordered to the Assembly. reading-3, passage, reading-1
2016-06-01 In Assembly. Read first time. Held at Desk. reading-1
2016-06-06 Referred to Com. on REV. & TAX. referral-committee
2016-06-20 June 20 set for first hearing. Placed on REV. & TAX. suspense file.
2016-06-22 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 20). committee-passage-favorable, committee-passage, amendment-passage
2016-06-23 Read second time and amended. Re-referred to Com. on APPR. referral-committee, reading-2, amendment-passage, reading-1
2016-08-03 August 3 set for first hearing. Placed on APPR. suspense file.
2016-08-12 From committee: Do pass as amended. (Ayes 15. Noes 0.) (August 11). committee-passage-favorable, committee-passage, amendment-passage
2016-08-15 Read second time and amended. Ordered to second reading. amendment-passage, reading-2, reading-1
2016-08-16 Read second time. Ordered to third reading. reading-2, reading-1
2016-08-18 Read third time. Passed. (Ayes 79. Noes 0. Page 5893.) Ordered to the Senate. reading-3, passage, reading-1
2016-08-19 In Senate. Concurrence in Assembly amendments pending.
2016-08-23 Ordered to special consent calendar.
2016-08-25 Assembly amendments concurred in. (Ayes 39. Noes 0. Page 5429.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
2016-08-30 Enrolled and presented to the Governor at 1:30 p.m.
2016-09-29 Approved by the Governor. executive-signature
2016-09-29 Chaptered by Secretary of State. Chapter 836, Statutes of 2016.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c36671b5-3712-4a70-b5e0-b4ebe0ccd5c8. Confidence: reported (aggregated from official California legislature records).