republic-os/legislation/us/states/ca/20232024/ab-2353.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: welfare exemption: delinquent payments: interest and penalties.	Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax. 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.	us/states/ca	California Legislature	20232024	AB 2353	California AB 2353 (20232024)	bill	Property taxation delinquent payments interest and penalties welfare exemption	enacted	Ward	8	31	9	2024-02-12	2024-09-25	openstates	ocd-bill/52e1669b-7937-4736-9e0f-964b10deff95	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB2353	39dae7fea53683b6fa7d4e863c30773e6a245d0758fd057b99fe3deb7cfde26f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 2353 (20232024) — Property taxation: welfare exemption: delinquent payments: interest and penalties.

Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax. 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.

Version chain

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

1. 02/12/24 - Introduced (filed) — source
2. 04/24/24 - Amended Assembly (committee substitute) — source
3. 06/19/24 - Amended Senate (committee substitute) — source
4. 07/01/24 - Amended Senate (committee substitute) — source
5. 08/21/24 - Amended Senate (committee substitute) — source
6. 09/25/24 - Chaptered (committee substitute) — source
7. AB2353 (committee substitute) — source
8. 08/29/24 - Enrolled (enrolled) — source

Votes

• Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 7–0 (pass) · upper
• Do pass as amended and be re-referred to the Committee on [Appropriations] — 7–0 (pass) · lower
• AB 2353 Ward Assembly Third Reading — 72–0 (pass) · lower
• Do pass — 6–0 (pass) · upper
• Placed on suspense file — 7–0 (pass) · upper
• 3rd Reading AB2353 Ward By Padilla — 40–0 (pass) · upper
• AB 2353 Ward Concurrence in Senate Amendments — 77–0 (pass) · lower
• Do pass. — 15–0 (pass) · lower
• Do pass and be re-referred to the Committee on [Revenue and Taxation] — 8–0 (pass) · lower

Sponsors

• Ward — primary (person)

Timeline

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

• 2024-02-12 Read first time. To print. reading-1
• 2024-02-13 From printer. May be heard in committee March 14.
• 2024-02-26 Referred to Coms. on REV. & TAX. and H. & C.D. referral-committee
• 2024-03-14 Re-referred to Coms. on H. & C.D. and REV. & TAX. pursuant to Assembly Rule 96. referral-committee
• 2024-04-11 From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (April 10). Re-referred to Com. on REV. & TAX. committee-passage, committee-passage-favorable, referral-committee
• 2024-04-23 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
• 2024-04-23 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 22). amendment-introduction, amendment-passage, committee-passage, referral-committee
• 2024-04-24 Read second time and amended. amendment-passage, reading-1, reading-2
• 2024-04-25 Re-referred to Com. on APPR. referral-committee
• 2024-05-15 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
• 2024-05-16 Joint Rule 62(a), file notice suspended. (Page 5215.)
• 2024-05-16 From committee: Do pass. (Ayes 15. Noes 0.) (May 16). committee-passage, committee-passage-favorable
• 2024-05-20 Read second time. Ordered to third reading. reading-1, reading-2
• 2024-05-22 Read third time. Passed. Ordered to the Senate. (Ayes 72. Noes 0. Page 5481.) passage, reading-1, reading-3
• 2024-05-23 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2024-06-05 Referred to Com. on REV. & TAX. referral-committee
• 2024-06-19 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee
• 2024-06-27 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 26). amendment-introduction, amendment-passage, committee-passage, referral-committee
• 2024-07-01 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
• 2024-08-05 In committee: Referred to APPR suspense file. referral-committee
• 2024-08-15 From committee: Do pass. (Ayes 6. Noes 0.) (August 15). committee-passage, committee-passage-favorable
• 2024-08-19 Read second time. Ordered to third reading. reading-1, reading-2
• 2024-08-21 Read third time and amended. Ordered to second reading. amendment-passage, reading-1, reading-3
• 2024-08-22 Read second time. Ordered to third reading. reading-1, reading-2
• 2024-08-26 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0.). passage, reading-1, reading-3
• 2024-08-26 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 28 pursuant to Assembly Rule 77.
• 2024-08-27 Assembly Rule 77 suspended.
• 2024-08-27 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.). amendment-passage, committee-passage-favorable
• 2024-09-05 Enrolled and presented to the Governor at 4 p.m.
• 2024-09-25 Approved by the Governor. executive-signature
• 2024-09-25 Chaptered by Secretary of State - Chapter 566, Statutes of 2024. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/52e1669b-7937-4736-9e0f-964b10deff95. Confidence: reported (aggregated from official California legislature records).