republic-os/legislation/us/states/ca/20172018/ab-1718.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Property taxation: leach pads, tailing facilities, and settling ponds: base year value: separate appraisal.	The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, existing law defines "full cash value" as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Under existing property tax law, once a real property's "full cash value" is established pursuant to that definition, that value becomes the real property's "base year value." Existing property tax law, with respect to property that is subject to valuation as mining or mineral property, requires the initial base year value of a leach pad, tailing facility, or settling pond on that property to be the full cash value of that leach pad, tailing facility, or settling pond as of the first lien date upon which it is subject to assessment, and further requires each leach pad, tailing facility, or settling pond to be considered a separate appraisal unit for purposes of determining its taxable value on each subsequent lien date.	us/states/ca	California Legislature	20172018	AB 1718	California AB 1718 (20172018)	bill	Property taxation: leach pads tailing facilities and settling ponds: base year value: separate appraisal.	enacted	Committee on Revenue and Taxation	4	20	4	2017-03-16	2017-10-08	openstates	ocd-bill/dd5c9210-48fc-4693-a8b2-d45aa9bd56c9	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB1718	8cd79f3d656db29de133f915e86178630620991549234110e8a40d0442a89394	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 1718 (20172018) — Property taxation: leach pads, tailing facilities, and settling ponds: base year value: separate appraisal.

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, existing law defines "full cash value" as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Under existing property tax law, once a real property's "full cash value" is established pursuant to that definition, that value becomes the real property's "base year value." Existing property tax law, with respect to property that is subject to valuation as mining or mineral property, requires the initial base year value of a leach pad, tailing facility, or settling pond on that property to be the full cash value of that leach pad, tailing facility, or settling pond as of the first lien date upon which it is subject to assessment, and further requires each leach pad, tailing facility, or settling pond to be considered a separate appraisal unit for purposes of determining its taxable value on each subsequent lien date.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. 03/16/17 - Introduced (filed) — source
2. 10/08/17 - Chaptered (committee substitute) — source
3. AB1718 (committee substitute) — source
4. 09/13/17 - Enrolled (enrolled) — source

Votes

• AB 1718 REV. & TAX. Consent Calendar Second Day — 69–0 (pass) · lower
• Consent Calendar 2nd AB1718 REV. & TAX. — 39–0 (pass) · upper
• Do pass and be ordered to the Consent Calendar — 7–0 (pass) · upper
• Do pass. To Consent Calendar. — 9–0 (pass) · lower

Sponsors

• Committee on Revenue and Taxation — primary (person)

Timeline

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

• 2017-03-16 Read first time. To print. reading-1
• 2017-03-17 From printer. May be heard in committee April 16.
• 2017-03-30 Referred to Com. on REV. & TAX. referral-committee
• 2017-05-11 From committee: Do pass. To Consent Calendar. (Ayes 9. Noes 0.) (May 8). committee-passage-favorable, committee-passage
• 2017-05-15 Read second time. Ordered to Consent Calendar. reading-2, reading-1
• 2017-05-18 Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1621.) reading-3, passage, reading-1
• 2017-05-18 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2017-06-01 Referred to Com. on GOV. & F. referral-committee
• 2017-07-05 From committee: Do pass. To Consent Calendar. (Ayes 7. Noes 0.) (July 5). committee-passage-favorable, committee-passage
• 2017-07-06 Read second time. Ordered to Consent Calendar. reading-2, reading-1
• 2017-07-13 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2022.). reading-3, passage, reading-1
• 2017-07-13 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
• 2017-07-17 Withdrawn from Engrossing and Enrolling.
• 2017-07-17 Ordered to the Senate.
• 2017-07-18 In Senate. Held at Desk.
• 2017-09-11 Ordered to the Assembly.
• 2017-09-11 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
• 2017-09-20 Enrolled and presented to the Governor at 4:30 p.m.
• 2017-10-08 Approved by the Governor. executive-signature
• 2017-10-08 Chaptered by Secretary of State - Chapter 592, Statutes of 2017.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/dd5c9210-48fc-4693-a8b2-d45aa9bd56c9. Confidence: reported (aggregated from official California legislature records).