Property taxation: welfare exemption: low income housing.
The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, 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 $10,000,000 of tax.
us/states/ca
California Legislature
20172018
SB 1115
California SB 1115 (20172018)
bill
Property taxation: welfare exemption: low income housing.
California SB 1115 (20172018) — Property taxation: welfare exemption: low income housing.
The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, 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 $10,000,000 of tax.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Unfinished Business SB1115 Hill Concurrence — 39–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] — 6–0 (pass) · upper
SB 1115 Hill Senate Third Reading By BERMAN — 80–0 (pass) · lower
Do pass as amended and be re-referred to the Committee on [Appropriations] — 9–0 (pass) · lower
Do pass as amended. — 12–0 (pass) · lower
Sponsors
Hill — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2018-02-13 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2018-02-14 From printer. May be acted upon on or after March 16.
2018-02-22 Referred to Com. on GOV. & F. referral-committee
2018-03-21 Set for hearing April 4.
2018-04-04 From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 4535.) (April 4). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2018-04-09 Set for hearing April 16.
2018-04-16 April 16 hearing: Placed on APPR. suspense file.
2018-05-18 Set for hearing May 25.
2018-05-25 From committee: Do pass. (Ayes 7. Noes 0. Page 4304.) (May 25). committee-passage-favorable, committee-passage
2018-05-25 Read second time. Ordered to third reading. reading-2, reading-1
2018-05-29 Ordered to special consent calendar.
2018-05-31 Read third time. Passed. (Ayes 39. Noes 0. Page 4453.) Ordered to the Assembly. reading-3, passage, reading-1
2018-05-31 In Assembly. Read first time. Held at Desk. reading-1
2018-06-07 Referred to Com. on REV. & TAX. referral-committee
2018-07-02 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 25). committee-passage-favorable, committee-passage, amendment-passage
2018-07-03 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-2, referral-committee, reading-1
2018-08-08 August 8 set for first hearing. Placed on APPR. suspense file.
2018-08-16 From committee: Do pass as amended. (Ayes 12. Noes 0.) (August 16). committee-passage-favorable, committee-passage, amendment-passage
2018-08-20 Read second time and amended. Ordered to second reading. reading-1, amendment-passage, reading-2
2018-08-21 Read second time. Ordered to third reading. reading-2, reading-1
2018-08-29 Read third time. Passed. (Ayes 80. Noes 0. Page 6798.) Ordered to the Senate. reading-3, passage, reading-1
2018-08-29 In Senate. Concurrence in Assembly amendments pending.
2018-08-30 Ordered to special consent calendar.
2018-08-30 Assembly amendments concurred in. (Ayes 39. Noes 0. Page 6060.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
2018-09-10 Enrolled and presented to the Governor at 4 p.m.
2018-09-22 Approved by the Governor. executive-signature
2018-09-22 Chaptered by Secretary of State. Chapter 694, Statutes of 2018.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/3d8c92d1-759f-47cc-bc43-26e615a2d36f. Confidence: reported (aggregated from official California legislature records).