Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property that meets certain requirements, including that it is used exclusively for religious, hospital, scientific, or charitable purposes and is owned and operated by certain nonprofit entities. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply, including that the owner is eligible for and receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code.
California AB 1193 (20172018) — Property tax: welfare exemption: low-income housing.
Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property that meets certain requirements, including that it is used exclusively for religious, hospital, scientific, or charitable purposes and is owned and operated by certain nonprofit entities. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply, including that the owner is eligible for and receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 1193 GLORIA Concurrence in Senate Amendments — 77–0 (pass) · lower
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 7–0 (pass) · upper
3rd Reading AB1193 Gloria By Jackson — 40–0 (pass) · upper
AB 1193 GLORIA Assembly Third Reading — 75–0 (pass) · lower
Do pass as amended. — 6–0 (pass) · lower
Do pass as amended — 7–0 (pass) · upper
Placed on suspense file — 7–0 (pass) · upper
Sponsors
Gloria — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2017-02-17 Read first time. To print. reading-1
2017-02-19 From printer. May be heard in committee March 21.
2017-03-09 Referred to Com. on REV. & TAX. referral-committee
2017-04-03 In committee: Set, first hearing. Hearing canceled at the request of author.
2017-05-15 From committee: Amend, and do pass as amended. (Ayes 6. Noes 0.) (May 8). amendment-passage, committee-passage, amendment-introduction
2017-05-16 Read second time and amended. Ordered returned to second reading. reading-1, amendment-passage, reading-2
2017-05-17 Read second time. Ordered to third reading. reading-2, reading-1
2017-05-26 Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 1712.) reading-3, passage, reading-1
2017-05-26 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2017-06-08 Referred to Com. on GOV. & F. referral-committee
2017-06-28 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. amendment-passage, referral-committee, reading-2, reading-1, amendment-introduction
2017-07-03 In committee: Set, first hearing. Hearing canceled at the request of author.
2017-07-18 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 12). amendment-passage, committee-passage, amendment-introduction
2017-07-19 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-2, referral-committee, reading-1
2017-08-21 In committee: Referred to APPR. suspense file. referral-committee
2017-09-01 From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (September 1). amendment-passage, committee-passage, amendment-introduction
2017-09-01 Read second time and amended. Ordered returned to second reading. reading-1, amendment-passage, reading-2
2017-09-05 Read second time. Ordered to third reading. reading-2, reading-1
2017-09-12 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2777.). reading-3, passage, reading-1
2017-09-13 In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 15 pursuant to Assembly Rule 77.