republic-os/legislation/us/states/ca/20192020/ab-2013.md

---
type: "Bill"
title: "Property taxation: new construction: damaged or destroyed property."
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, \"full cash value\" is defined 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. Existing law defines \"newly constructed\" and \"new construction\" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of \"newly constructed\" and \"new construction\" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20192020"
identifier: "AB 2013"
citation: "California AB 2013 (20192020)"
classification: ["bill"]
subjects: ["Property taxation: new construction: damaged or destroyed property."]
status: "enacted"
primary_sponsors: ["Irwin"]
version_count: 6
action_count: 25
vote_count: 8
first_action: "2020-01-29"
last_action: "2020-09-24"
source: "openstates"
source_identifier: "ocd-bill/60e72e2a-d270-46bb-a317-89948444ff05"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB2013"
source_hash: "615f8824221d2f951f36a9f4a14b6444bcb76cb95dea2f009a53712ed52e5f55"
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 2013 (20192020) — Property taxation: new construction: damaged or destroyed property.

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, "full cash value" is defined 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. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided.

## Version chain

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

1. **01/29/20 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2013&version=20190AB201399INT)
2. **05/11/20 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2013&version=20190AB201398AMD)
3. **08/07/20 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2013&version=20190AB201397AMD)
4. **09/24/20 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2013&version=20190AB201395CHP)
5. **AB2013** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB2013)
6. **09/01/20 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2013&version=20190AB201396ENR)

## Votes

- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **7–0** (pass) · upper
- AB 2013 Irwin Concurrence in Senate Amendments — **75–0** (pass) · lower
- Placed on suspense file — **7–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] — **11–0** (pass) · lower
- Do pass. — **18–0** (pass) · lower
- Special Consent AB2013 — **39–0** (pass) · upper
- Do pass — **7–0** (pass) · upper
- AB 2013 Irwin Assembly Third Reading — **77–0** (pass) · lower

## Sponsors

- Irwin — primary (person)
- Nielsen — coauthor (person)

## Timeline

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

- **2020-01-29** Read first time. To print. `reading-1`
- **2020-01-30** From printer. May be heard in committee February 29.
- **2020-02-14** Referred to Com. on REV. & TAX. `referral-committee`
- **2020-03-09** In committee: Hearing for testimony only.
- **2020-05-11** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `reading-1, reading-2, amendment-passage, amendment-introduction`
- **2020-05-12** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2020-05-18** From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 18). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2020-06-02** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2020-06-03** From committee: Do pass. (Ayes 18. Noes 0.) (June 3). `committee-passage-favorable, committee-passage`
- **2020-06-04** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2020-06-08** Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 4699.) `passage, reading-3, reading-1`
- **2020-06-09** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2020-06-23** Referred to Com. on GOV. & F. `referral-committee`
- **2020-07-30** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (July 29). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2020-08-07** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR. `reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction`
- **2020-08-13** In committee: Referred to APPR. suspense file. `referral-committee`
- **2020-08-20** From committee: Do pass. (Ayes 7. Noes 0.) (August 20). `committee-passage-favorable, committee-passage`
- **2020-08-20** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2020-08-25** Ordered to special consent calendar.
- **2020-08-28** Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 4381.). `passage, reading-3, reading-1`
- **2020-08-28** In Assembly. Concurrence in Senate amendments pending.
- **2020-08-30** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 5324.). `amendment-passage, committee-passage-favorable`
- **2020-09-10** Enrolled and presented to the Governor at 2:30 p.m.
- **2020-09-24** Approved by the Governor. `executive-signature`
- **2020-09-24** Chaptered by Secretary of State - Chapter 124, Statutes of 2020.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/60e72e2a-d270-46bb-a317-89948444ff05`. Confidence: reported (aggregated from official California legislature records).