Property taxation: active solar energy systems: extension.
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 repeals this exclusion on January 1, 2025.
us/states/ca
California Legislature
20212022
SB 1340
California SB 1340 (20212022)
bill
Property taxation: active solar energy systems: extension.
California SB 1340 (20212022) — Property taxation: active solar energy systems: extension.
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 repeals this exclusion on January 1, 2025.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 4–1 (pass) · upper
Unfinished Business SB1340 Hertzberg Concurrence — 27–9 (pass) · upper
Do pass — 5–2 (pass) · upper
Do pass as amended and be re-referred to the Committee on [Appropriations] — 8–1 (pass) · lower
SB 1340 Hertzberg Senate Third Reading By Irwin — 66–2 (pass) · lower
Sponsors
Hertzberg — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2022-02-18 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2022-02-18 Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.
2022-02-22 From printer.
2022-03-02 Referred to Com. on RLS. referral-committee
2022-03-15 From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2022-03-23 Re-referred to Com. on GOV. & F. referral-committee
2022-04-20 Set for hearing May 4.
2022-04-28 From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2022-05-05 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 1. Page 3609.) (May 4). amendment-passage, committee-passage, committee-passage-favorable
2022-05-09 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
2022-05-10 Set for hearing May 16.
2022-05-16 May 16 hearing: Placed on APPR suspense file.
2022-05-17 Set for hearing May 19.
2022-05-19 From committee: Do pass. (Ayes 5. Noes 2. Page 3793.) (May 19). committee-passage, committee-passage-favorable
2022-05-19 Read second time. Ordered to third reading. reading-1, reading-2
2022-05-26 Read third time. Passed. (Ayes 29. Noes 8. Page 3966.) Ordered to the Assembly. passage, reading-1, reading-3
2022-05-27 In Assembly. Read first time. Held at Desk. reading-1
2022-06-02 Referred to Com. on REV. & TAX. referral-committee
2022-06-20 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2022-06-27 June 27 hearing: Heard for testimony only.
2022-06-28 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2022-06-29 Joint Rule 62(a) suspended.
2022-06-29 Assembly Rule 56 suspended.
2022-08-01 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 1.) (June 30). amendment-passage, committee-passage, committee-passage-favorable
2022-08-01 (Received at desk July 6 pursuant to Joint Rule 61(c)).
2022-08-02 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
2022-08-03 August 3 set for first hearing. Placed on suspense file.
2022-08-11 From committee: Do pass as amended. (Ayes 12. Noes 4.) (August 11). amendment-passage, committee-passage, committee-passage-favorable
2022-08-15 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
2022-08-16 Read second time. Ordered to third reading. reading-1, reading-2
2022-08-18 Read third time. Passed. (Ayes 66. Noes 2. Page 5950.) Ordered to the Senate. passage, reading-1, reading-3
2022-08-18 In Senate. Concurrence in Assembly amendments pending.
2022-08-23 Assembly amendments concurred in. (Ayes 27. Noes 9. Page 5008.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
2022-08-30 Enrolled and presented to the Governor at 3 p.m.
2022-09-18 Approved by the Governor. executive-signature
2022-09-18 Chaptered by Secretary of State. Chapter 425, Statutes of 2022. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/786bbd18-e03a-44e1-9a72-a3b991229b29. Confidence: reported (aggregated from official California legislature records).