Property tax: exemptions: personal property used in space flight.
The California Constitution authorizes the Legislature to classify personal property for differential taxation or for exemption by means of a statute approved by a 23 vote of the membership of each house. Pursuant to this constitutional authorization, existing property tax law, for the January 1, 2014, lien date to and including the January 1, 2024, lien date, exempts qualified property, as defined, for use in space flight, as specified. Existing law repeals this exemption as of July 1, 2025.
California SB 419 (20232024) — Property tax: exemptions: personal property used in space flight.
The California Constitution authorizes the Legislature to classify personal property for differential taxation or for exemption by means of a statute approved by a 23 vote of the membership of each house. Pursuant to this constitutional authorization, existing property tax law, for the January 1, 2014, lien date to and including the January 1, 2024, lien date, exempts qualified property, as defined, for use in space flight, as specified. Existing law repeals this exemption as of July 1, 2025.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
SB 419 Roth Senate Third Reading By Muratsuchi — 80–0 (pass) · lower
Do pass — 7–0 (pass) · upper
Special Consent SB419 Roth et al. — 40–0 (pass) · upper
Do pass and be re-referred to the Committee on [Appropriations] — 10–0 (pass) · lower
Unfinished Business SB419 Roth et al. Concurrence — 39–0 (pass) · upper
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 7–0 (pass) · upper
Placed on suspense file — 7–0 (pass) · upper
Do pass. — 16–0 (pass) · lower
Sponsors
Roth — primary (person)
Gonzalez — coauthor (person)
Muratsuchi — principal coauthor (person)
Umberg — coauthor (person)
Vince Fong — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2023-02-09 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2023-02-10 From printer. May be acted upon on or after March 12.
2023-02-22 Referred to Com. on GOV. & F. referral-committee
2023-04-20 Set for hearing May 3.
2023-05-03 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 993.) (May 3). amendment-passage, committee-passage, committee-passage-favorable
2023-05-04 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
2023-05-09 Set for hearing May 15.
2023-05-15 May 15 hearing: Placed on APPR suspense file.
2023-05-16 Set for hearing May 18.
2023-05-18 From committee: Do pass. (Ayes 7. Noes 0. Page 1169.) (May 18). committee-passage, committee-passage-favorable
2023-05-18 Read second time. Ordered to third reading. reading-1, reading-2
2023-05-23 Ordered to special consent calendar.
2023-05-25 Read third time. Passed. (Ayes 40. Noes 0. Page 1299.) Ordered to the Assembly. passage, reading-1, reading-3
2023-05-25 In Assembly. Read first time. Held at Desk. reading-1
2023-06-08 Referred to Com. on REV. & TAX. referral-committee
2023-06-27 June 26 set for first hearing. Placed on REV. & TAX. suspense file.
2023-06-28 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
2023-07-11 From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 10). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2023-08-23 August 23 set for first hearing. Placed on suspense file.
2023-09-01 From committee: Do pass. (Ayes 16. Noes 0.) (September 1). committee-passage, committee-passage-favorable
2023-09-05 Read second time. Ordered to third reading. reading-1, reading-2
2023-09-07 Read third time and amended. amendment-passage, reading-1, reading-3
2023-09-07 Ordered to third reading.
2023-09-12 Read third time. Passed. (Ayes 80. Noes 0. Page 3261.) Ordered to the Senate. passage, reading-1, reading-3
2023-09-12 In Senate. Concurrence in Assembly amendments pending.
2023-09-13 Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2740.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
2023-09-20 Enrolled and presented to the Governor at 4:30 p.m.
2023-10-10 Approved by the Governor. executive-signature
2023-10-10 Chaptered by Secretary of State. Chapter 713, Statutes of 2023. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ac6f027b-51e9-4375-88b7-afbd899fc548. Confidence: reported (aggregated from official California legislature records).