Change in ownership: nonresidential active solar energy systems: initiative.
The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2023–24 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2025, will continue to receive the exclusion until there is a subsequent change in ownership. Existing law defines and sets forth parameters for determining a change in ownership for real property.
us/states/ca
California Legislature
20192020
SB 364
California SB 364 (20192020)
bill
Change in ownership: nonresidential active solar energy systems: initiative.
California SB 364 (20192020) — Change in ownership: nonresidential active solar energy systems: initiative.
The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2023–24 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2025, will continue to receive the exclusion until there is a subsequent change in ownership. Existing law defines and sets forth parameters for determining a change in ownership for real property.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass, but first be re-referred to the Committee on [Appropriations] — 7–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Veterans Affairs] — 7–0 (pass) · upper
3rd Reading — 38–0 (pass) · upper
Placed on suspense file — 5–0 (pass) · upper
Do pass as amended — 6–0 (pass) · upper
Unfinished Business SB364 Mitchell Concurrence — 30–10 (pass) · upper
SB 364 Mitchell Senate Third Reading By Ting — 56–12 (pass) · lower
Do pass. — 6–1 (pass) · lower
Sponsors
Mitchell — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2019-02-20 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2019-02-21 From printer. May be acted upon on or after March 23.
2019-02-28 Referred to Coms. on GOV. & F. and V.A. referral-committee
2019-03-13 Set for hearing March 27.
2019-03-27 From committee: Do pass and re-refer to Com. on V.A. (Ayes 7. Noes 0. Page 465.) (March 27). Re-referred to Com. on V.A. committee-passage-favorable, committee-passage, referral-committee
2019-04-10 Set for hearing April 23.
2019-04-24 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 807.) (April 23). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2019-04-26 Set for hearing May 6.
2019-05-06 May 6 hearing: Placed on APPR. suspense file.
2019-05-10 Set for hearing May 16.
2019-05-17 From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1097.) (May 16). committee-passage-favorable, committee-passage, amendment-passage
2019-05-17 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
2019-05-20 Read second time. Ordered to third reading. reading-1, reading-2
2019-05-23 Read third time. Passed. (Ayes 38. Noes 0. Page 1268.) Ordered to the Assembly. passage, reading-3, reading-1
2019-05-24 In Assembly. Read first time. Held at Desk. reading-1
2019-06-06 Referred to Coms. on REV. & TAX. and V.A. referral-committee
2019-06-17 June 17 hearing: Heard for testimony only.
2019-06-18 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. reading-1, reading-2, amendment-passage, committee-passage, referral-committee
2020-07-27 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. reading-1, reading-2, amendment-passage, committee-passage, referral-committee
2020-07-27 From committee: Do pass. (Ayes 6. Noes 1.) (July 27). committee-passage-favorable, committee-passage
2020-07-28 Read second time. Ordered to third reading. reading-1, reading-2
2020-08-03 Read third time. Passed. (Ayes 56. Noes 12. Page 5059.) Ordered to the Senate. passage, reading-3, reading-1
2020-08-03 In Senate. Concurrence in Assembly amendments pending.
2020-08-24 Assembly amendments concurred in. (Ayes 30. Noes 10. Page 4286.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
2020-09-01 Enrolled and presented to the Governor at 1 p.m.
2020-09-09 Approved by the Governor. executive-signature
2020-09-09 Chaptered by Secretary of State. Chapter 58, Statutes of 2020.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/25b70c5f-8692-46ae-9e0b-b54012f35689. Confidence: reported (aggregated from official California legislature records).