republic-os/legislation/us/states/ca/20212022/sb-1340.md

---
type: "Bill"
title: "Property taxation: active solar energy systems: extension."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "SB 1340"
citation: "California SB 1340 (20212022)"
classification: ["bill"]
subjects: ["Property taxation: active solar energy systems: extension."]
status: "enacted"
primary_sponsors: ["Hertzberg"]
version_count: 11
action_count: 36
vote_count: 8
first_action: "2022-02-18"
last_action: "2022-09-18"
source: "openstates"
source_identifier: "ocd-bill/786bbd18-e03a-44e1-9a72-a3b991229b29"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB1340"
source_hash: "8ca8a79b1d5ce6255384f30012f709d1cbf217ae394b378b4d78849f7c0e67b6"
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 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.

1. **02/18/22 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134099INT)
2. **03/15/22 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134098AMD)
3. **04/28/22 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134097AMD)
4. **05/09/22 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134096AMD)
5. **06/20/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134095AMD)
6. **06/28/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134094AMD)
7. **08/02/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134093AMD)
8. **08/15/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134092AMD)
9. **09/18/22 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134090CHP)
10. **SB1340** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB1340)
11. **08/25/22 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1340&version=20210SB134091ENR)

## Votes

- Placed on suspense file — **6–0** (pass) · upper
- Do pass as amended. — **12–4** (pass) · lower
- 3rd Reading — **29–8** (pass) · upper
- 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/786bbd18-e03a-44e1-9a72-a3b991229b29`. Confidence: reported (aggregated from official California legislature records).