Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.
California SB 624 (20172018) — Property taxation: liens: recordation.
Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
SB 624 Galgiani Senate Third Reading By RIDLEY-THOMAS — 78–0 (pass) · lower
Do pass as amended — 6–0 (pass) · upper
3rd Reading — 37–0 (pass) · upper
Sponsors
Galgiani — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2017-02-17 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2017-02-21 From printer. May be acted upon on or after March 23.
2017-03-02 Referred to Com. on RLS. referral-committee
2017-03-28 From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. reading-2, referral-committee, amendment-passage, committee-passage, reading-1
2017-04-05 Re-referred to Com. on GOV. & F. referral-committee
2017-04-07 Set for hearing April 26.
2017-04-18 April 26 hearing postponed by committee.
2017-04-19 Set for hearing May 3.
2017-05-08 From committee: Do pass as amended. (Ayes 6. Noes 0. Page 945.) (May 3). committee-passage-favorable, committee-passage, amendment-passage
2017-05-09 Read second time and amended. Ordered to third reading. reading-1, amendment-passage, reading-2
2017-05-09 Published May 9 at 9 p.m.
2017-05-22 Read third time. Passed. (Ayes 37. Noes 0. Page 1144.) Ordered to the Assembly. reading-3, passage, reading-1
2017-05-23 In Assembly. Read first time. Held at Desk. reading-1
2017-06-01 Referred to Com. on REV. & TAX. referral-committee
2017-06-28 From committee: Do pass. (Ayes 9. Noes 0.) (June 26). committee-passage-favorable, committee-passage
2017-06-29 Read second time. Ordered to third reading. reading-2, reading-1
2017-07-17 Read third time. Passed. (Ayes 78. Noes 0. Page 2580.) Ordered to the Senate. reading-3, passage, reading-1
2017-07-18 In Senate. Ordered to engrossing and enrolling.
2017-07-21 Enrolled and presented to the Governor at 3 p.m.
2017-07-31 Approved by the Governor. executive-signature
2017-07-31 Chaptered by Secretary of State. Chapter 164, Statutes of 2017.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/d49626a6-0e7f-4307-8a11-5b0a4003319d. Confidence: reported (aggregated from official California legislature records).