(1) Existing property tax law, in accordance with the California Constitution, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply, including that the property be subject to a legal restriction that provides that units designated for use by lower income households are continuously available to or occupied by lower income households, at rents not exceeding specified limits. For the 2018–19 fiscal year through the 2027–28 fiscal year, in the case of an owner of property receiving a low-income housing tax credit under specified federal law, existing property tax law requires that a unit continue to be treated as occupied by a lower income household for these purposes if the occupants were lower income households on the lien date in the fiscal year in which their occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income, adjusted for family size.
California AB 1206 (20212022) — Property taxation: affordable housing: welfare exemption.
(1) Existing property tax law, in accordance with the California Constitution, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply, including that the property be subject to a legal restriction that provides that units designated for use by lower income households are continuously available to or occupied by lower income households, at rents not exceeding specified limits. For the 2018–19 fiscal year through the 2027–28 fiscal year, in the case of an owner of property receiving a low-income housing tax credit under specified federal law, existing property tax law requires that a unit continue to be treated as occupied by a lower income household for these purposes if the occupants were lower income households on the lien date in the fiscal year in which their occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income, adjusted for family size.
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] with the recommendation: To Consent Calendar — 5–0 (pass) · upper
3rd Reading AB1206 Bennett et al. By Wiener — 40–0 (pass) · upper
AB 1206 Bennett Assembly Third Reading — 75–0 (pass) · lower
Do pass — 6–0 (pass) · upper
Do pass and be re-referred to the Committee on [Appropriations] — 8–0 (pass) · lower
Do pass and be re-referred to the Committee on [Housing and Community Development] — 9–0 (pass) · lower
Do pass as amended. — 12–0 (pass) · lower
AB 1206 Bennett Concurrence in Senate Amendments — 76–0 (pass) · lower
Placed on suspense file — 7–0 (pass) · upper
Sponsors
Bennett — primary (person)
Bloom — coauthor (person)
Gipson — coauthor (person)
Grayson — coauthor (person)
Quirk — coauthor (person)
Robert Rivas — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2021-02-19 Introduced. To print. introduction
2021-02-20 From printer. May be heard in committee March 22.
2021-02-22 Read first time. reading-1
2021-03-04 Referred to Coms. on REV. & TAX. and H. & C.D. referral-committee
2022-01-03 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
2022-01-04 Re-referred to Com. on REV. & TAX. referral-committee
2022-01-06 (pending re-refer to com. on H. & C.D.) referral-committee
2022-01-11 From committee: Do pass and re-refer to Com. on H. & C.D. (Ayes 9. Noes 0.) (January 10). Re-referred to Com. on H. & C.D. committee-passage, committee-passage-favorable, referral-committee
2022-01-12 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (January 12). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2022-01-20 From committee: Amend, and do pass as amended. (Ayes 12. Noes 0.) (January 20). amendment-introduction, amendment-passage, committee-passage
2022-01-24 Read second time and amended. Ordered returned to second reading. amendment-passage, reading-1, reading-2
2022-01-25 Read second time. Ordered to third reading. reading-1, reading-2
2022-01-31 Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 3438.) passage, reading-1, reading-3
2022-02-01 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2022-05-04 Referred to Com. on GOV. & F. referral-committee
2022-06-01 From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 1). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2022-08-02 In committee: Referred to suspense file. referral-committee
2022-08-11 From committee: Do pass. (Ayes 6. Noes 0.) (August 11). committee-passage, committee-passage-favorable
2022-08-11 Read second time. Ordered to third reading. reading-1, reading-2
2022-08-16 Read third time and amended. Ordered to second reading. amendment-passage, reading-1, reading-3
2022-08-17 Read second time. Ordered to third reading. reading-1, reading-2
2022-08-24 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 5076.). passage, reading-1, reading-3
2022-08-24 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 26 pursuant to Assembly Rule 77.
2022-08-25 Assembly Rule 77(a) suspended.
2022-08-25 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 76. Noes 0.). amendment-passage, committee-passage-favorable
2022-08-31 Enrolled and presented to the Governor at 4 p.m.
2022-09-28 Approved by the Governor. executive-signature
2022-09-28 Chaptered by Secretary of State - Chapter 636, Statutes of 2022. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/66c83eaa-4195-4dcb-8c27-101d3d23424b. Confidence: reported (aggregated from official California legislature records).
Fabio