The California Constitution authorizes the Legislature, with the approval of 23 of the membership of each legislative house, to allow a county board of supervisors to exempt from property taxation those properties having a full value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000. Existing property tax law increases this limit to $50,000 in the case of a possessory interest, for a temporary and transitory use, in a publicly owned fairground, fairground facility, convention facility, or cultural facility.
California AB 608 (20192020) — Property taxation: exemption: low-value properties.
The California Constitution authorizes the Legislature, with the approval of 23 of the membership of each legislative house, to allow a county board of supervisors to exempt from property taxation those properties having a full value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000. Existing property tax law increases this limit to $50,000 in the case of a possessory interest, for a temporary and transitory use, in a publicly owned fairground, fairground facility, convention facility, or cultural facility.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 608 Petrie-Norris Consent Calendar Second Day — 76–0 (pass) · lower
Consent Calendar AB608 — 39–0 (pass) · upper
Do pass. To Consent Calendar. — 18–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 6–0 (pass) · upper
Do pass and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
Sponsors
Petrie-Norris — primary (person)
Mullin — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2019-02-14 Read first time. To print. reading-1
2019-02-15 From printer. May be heard in committee March 17.
2019-02-28 Referred to Com. on REV. & TAX. referral-committee
2019-03-11 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
2019-03-12 Re-referred to Com. on REV. & TAX. referral-committee
2019-03-18 In committee: Hearing for testimony only.
2019-04-01 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
2019-04-02 Re-referred to Com. on REV. & TAX. referral-committee
2019-04-09 From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 8). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2019-04-24 Coauthors revised.
2019-04-24 From committee: Do pass. To Consent Calendar. (Ayes 18. Noes 0.) (April 24). committee-passage-favorable, committee-passage
2019-04-25 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2019-05-02 Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1475.) passage, reading-3, reading-1
2019-05-02 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2019-05-16 Referred to Com. on GOV. & F. referral-committee
2019-06-12 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 6. Noes 0.) (June 12). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2019-06-24 From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. committee-passage, reading-2
2019-06-25 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2019-07-01 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 1877.). passage, reading-3, reading-1
2019-07-01 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2019-07-08 Enrolled and presented to the Governor at 3:30 p.m.
2019-07-12 Approved by the Governor. executive-signature
2019-07-12 Chaptered by Secretary of State - Chapter 92, Statutes of 2019.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/95dd0512-c3a6-4594-b040-24b038a259b4. Confidence: reported (aggregated from official California legislature records).