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

---
type: "Bill"
title: "Property taxation: leach pads, tailing facilities, and settling ponds: base year value: separate appraisal."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20172018"
identifier: "AB 1718"
citation: "California AB 1718 (20172018)"
classification: ["bill"]
subjects: ["Property taxation: leach pads", "tailing facilities", "and settling ponds: base year value: separate appraisal."]
status: "enacted"
primary_sponsors: ["Committee on Revenue and Taxation"]
version_count: 4
action_count: 20
vote_count: 4
first_action: "2017-03-16"
last_action: "2017-10-08"
source: "openstates"
source_identifier: "ocd-bill/dd5c9210-48fc-4693-a8b2-d45aa9bd56c9"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB1718"
source_hash: "8cd79f3d656db29de133f915e86178630620991549234110e8a40d0442a89394"
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 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](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB1718&version=20170AB171899INT)
2. **10/08/17 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB1718&version=20170AB171897CHP)
3. **AB1718** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB1718)
4. **09/13/17 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB1718&version=20170AB171898ENR)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dd5c9210-48fc-4693-a8b2-d45aa9bd56c9`. Confidence: reported (aggregated from official California legislature records).