Property taxation: base year value: new construction.
(1) The California Constitution generally limits the maximum amount of any ad valorem tax on real property to 1% of its full cash value and defines "full cash value" for these purposes as the county assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Existing property tax law requires the assessor to determine a new base year value for the portion of any taxable real property which has been newly constructed and that new construction in progress on the lien date be appraised at its full value on that date, and each lien date thereafter, until construction is completed, at which time the entire portion of property which is newly constructed is reappraised at its full value.
us/states/ca
California Legislature
20172018
AB 652
California AB 652 (20172018)
bill
Property taxation: base year value: new construction.
California AB 652 (20172018) — Property taxation: base year value: new construction.
(1) The California Constitution generally limits the maximum amount of any ad valorem tax on real property to 1% of its full cash value and defines "full cash value" for these purposes as the county assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Existing property tax law requires the assessor to determine a new base year value for the portion of any taxable real property which has been newly constructed and that new construction in progress on the lien date be appraised at its full value on that date, and each lien date thereafter, until construction is completed, at which time the entire portion of property which is newly constructed is reappraised at its full value.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass. To Consent Calendar. — 16–0 (pass) · lower
Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — 10–0 (pass) · lower
Consent Calendar 2nd AB652 — 33–0 (pass) · upper
AB 652 FLORA Consent Calendar Second Day — 76–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
Sponsors
Flora — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2017-02-14 Read first time. To print. reading-1
2017-02-15 From printer. May be heard in committee March 17.
2017-03-02 Referred to Com. on REV. & TAX. referral-committee
2017-03-20 In committee: Set, first hearing. Hearing canceled at the request of author.
2017-04-03 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-2, reading-1
2017-04-04 Re-referred to Com. on REV. & TAX. referral-committee
2017-04-18 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 10. Noes 0.) (April 17). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2017-04-26 From committee: Do pass. To Consent Calendar. (Ayes 16. Noes 0.) (April 26). committee-passage-favorable, committee-passage
2017-04-27 Read second time. Ordered to Consent Calendar. reading-2, reading-1
2017-05-04 Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1391.) reading-3, passage, reading-1
2017-05-04 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2017-05-18 Referred to Com. on GOV. & F. referral-committee
2017-06-07 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (June 7). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2017-06-26 From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. committee-passage
2017-06-27 Read second time. Ordered to Consent Calendar. reading-2, reading-1
2017-07-03 Read third time. Passed. Ordered to the Assembly. (Ayes 33. Noes 0. Page 1842.). reading-3, passage, reading-1
2017-07-03 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2017-07-12 Enrolled and presented to the Governor at 11:30 a.m.
2017-07-21 Approved by the Governor. executive-signature
2017-07-21 Chaptered by Secretary of State - Chapter 80, Statutes of 2017.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/9865e49b-1d21-473e-864b-06bf3142e5cf. Confidence: reported (aggregated from official California legislature records).