republic-os/legislation/us/states/ca/20212022/sb-303.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Property taxation: transfer of base year value: disaster relief.	Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed within 5 years after the disaster as a replacement property.	us/states/ca	California Legislature	20212022	SB 303	California SB 303 (20212022)	bill	Property taxation: transfer of base year value: disaster relief.	enacted	Borgeas	6	28	6	2021-02-03	2021-10-05	openstates	ocd-bill/f98f89be-a048-4ac2-be59-b34b2930f6be	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB303	59fb947128c6b369c58f0011e106277fe1dae281e5fc83071d2e255304194405	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California SB 303 (20212022) — Property taxation: transfer of base year value: disaster relief.

Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed within 5 years after the disaster as a replacement property.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. 02/03/21 - Introduced (filed) — source
2. 07/08/21 - Amended Assembly (committee substitute) — source
3. 08/30/21 - Amended Assembly (committee substitute) — source
4. 10/05/21 - Chaptered (committee substitute) — source
5. SB303 (committee substitute) — source
6. 09/07/21 - Enrolled (enrolled) — source

Votes

• Unfinished Business SB303 Borgeas et al. Concurrence — 38–0 (pass) · upper
• 3rd Reading SB303 Borgeas et al. — 36–0 (pass) · upper
• Do pass and be re-referred to the Committee on [Appropriations] — 10–0 (pass) · lower
• Do pass, but first be re-referred to the Committee on [Appropriations] — 5–0 (pass) · upper
• Do pass as amended. — 16–0 (pass) · lower
• SB 303 Borgeas Senate Third Reading By Bigelow — 77–0 (pass) · lower

Sponsors

• Borgeas — primary (person)
• Bates — coauthor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2021-02-03 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
• 2021-02-04 From printer. May be acted upon on or after March 6.
• 2021-02-10 Referred to Com. on GOV. & F. referral-committee
• 2021-02-22 Art. IV. Sec. 8(a) of the Constitution dispensed with.
• 2021-02-22 (Ayes 32. Noes 4.)
• 2021-02-22 Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
• 2021-03-02 Set for hearing March 11.
• 2021-03-11 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 480.) (March 11). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2021-03-16 Set for hearing March 22.
• 2021-03-22 March 22 hearing postponed by committee.
• 2021-03-23 Set for hearing April 5.
• 2021-04-05 From committee: Be ordered to second reading pursuant to Senate Rule 28.8. committee-passage, reading-2
• 2021-04-06 Read second time. Ordered to third reading. reading-1, reading-2
• 2021-04-29 Read third time. Passed. (Ayes 36. Noes 0. Page 968.) Ordered to the Assembly. passage, reading-1, reading-3
• 2021-04-29 In Assembly. Read first time. Held at Desk. reading-1
• 2021-05-13 Referred to Com. on REV. & TAX. referral-committee
• 2021-06-22 From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (June 21). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2021-07-08 From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
• 2021-07-14 July 14 set for first hearing. Placed on suspense file.
• 2021-08-26 From committee: Do pass as amended. (Ayes 16. Noes 0.) (August 26). amendment-passage, committee-passage, committee-passage-favorable
• 2021-08-30 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
• 2021-08-31 Read second time. Ordered to third reading. reading-1, reading-2
• 2021-09-02 Read third time. Passed. (Ayes 77. Noes 0. Page 2700.) Ordered to the Senate. passage, reading-1, reading-3
• 2021-09-02 In Senate. Concurrence in Assembly amendments pending.
• 2021-09-03 Assembly amendments concurred in. (Ayes 38. Noes 0. Page 2385.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
• 2021-09-09 Enrolled and presented to the Governor at 1 p.m.
• 2021-10-05 Approved by the Governor. executive-signature
• 2021-10-05 Chaptered by Secretary of State. Chapter 540, Statutes of 2021. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/f98f89be-a048-4ac2-be59-b34b2930f6be. Confidence: reported (aggregated from official California legislature records).