Property tax: welfare exemption: community land trusts.
(1) Existing property tax law, pursuant to constitutional authorization, 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. Existing law, for the 2022–23 fiscal year through the 2027–28 fiscal year, in the case of an owner of property that is a community land trust, as defined, requires that a unit continue to be treated as occupied by a lower income household for purposes of the welfare exemption 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. Existing law requires that a lease between a community land trust and a lower income household satisfy specified requirements in order for these provisions to apply, including being a renewable 99-year ground lease.
California AB 2897 (20232024) — Property tax: welfare exemption: community land trusts.
(1) Existing property tax law, pursuant to constitutional authorization, 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. Existing law, for the 2022–23 fiscal year through the 2027–28 fiscal year, in the case of an owner of property that is a community land trust, as defined, requires that a unit continue to be treated as occupied by a lower income household for purposes of the welfare exemption 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. Existing law requires that a lease between a community land trust and a lower income household satisfy specified requirements in order for these provisions to apply, including being a renewable 99-year ground lease.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 2897 Connolly Consent Calendar Second Day — 71–0 (pass) · lower
3rd Reading AB2897 Connolly et al. By Blakespear — 40–0 (pass) · upper
Do pass. To Consent Calendar. — 15–0 (pass) · lower
AB 2897 Connolly Concurrence in Senate Amendments — 77–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Revenue and Taxation] — 9–0 (pass) · upper
Do pass and be re-referred to the Committee on [Appropriations] — 7–0 (pass) · lower
Do pass and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent Calendar — 9–0 (pass) · lower
Sponsors
Connolly — primary (person)
Reyes — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2024-02-15 Read first time. To print. reading-1
2024-02-16 From printer. May be heard in committee March 17.
2024-03-11 Referred to Coms. on H. & C.D. and REV. & TAX. referral-committee
2024-03-19 From committee chair, with author's amendments: Amend, and re-refer to Com. on H. & C.D. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
2024-03-20 Re-referred to Com. on H. & C.D. referral-committee
2024-04-01 From committee chair, with author's amendments: Amend, and re-refer to Com. on H. & C.D. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
2024-04-02 Re-referred to Com. on H. & C.D. referral-committee
2024-04-11 From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.) (April 10). Re-referred to Com. on REV. & TAX. committee-passage, committee-passage-favorable, referral-committee
2024-04-23 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 22). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2024-05-08 In committee: Hearing postponed by committee.
2024-05-15 From committee: Do pass. To Consent Calendar. (Ayes 15. Noes 0.) (May 15). committee-passage, committee-passage-favorable
2024-05-16 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2024-05-21 Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 5446.) passage, reading-1, reading-3
2024-05-22 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2024-05-29 Referred to Coms. on HOUSING and REV. & TAX. referral-committee
2024-06-04 From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 9. Noes 0.) (June 4). Re-referred to Com. on REV. & TAX. committee-passage, committee-passage-favorable, referral-committee
2024-06-26 From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (June 26). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2024-08-05 From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. committee-passage, reading-2
2024-08-06 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2024-08-08 From Consent Calendar.
2024-08-08 Ordered to third reading.
2024-08-20 Read third time and amended. Ordered to second reading. amendment-passage, reading-1, reading-3
2024-08-21 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 580, Statutes of 2024. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/6fdee834-b003-49a2-ab01-da6530dc25d7. Confidence: reported (aggregated from official California legislature records).