Existing law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a dwelling, as defined. Existing law provides that this exemption does not extend, among other things, to property that is rented, vacant, under construction on the lien date, or that is a vacation or secondary home of the owner or owners. Existing law provides that, notwithstanding this provision, if a person receiving the exemption is not occupying the dwelling on the lien date because the dwelling was damaged in a misfortune or calamity, the person shall be deemed to occupy that same dwelling as their principal place of residence on the lien date, provided the person's absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so.
California SB 520 (20232024) — Property taxation: homeowners' exemption.
Existing law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a dwelling, as defined. Existing law provides that this exemption does not extend, among other things, to property that is rented, vacant, under construction on the lien date, or that is a vacation or secondary home of the owner or owners. Existing law provides that, notwithstanding this provision, if a person receiving the exemption is not occupying the dwelling on the lien date because the dwelling was damaged in a misfortune or calamity, the person shall be deemed to occupy that same dwelling as their principal place of residence on the lien date, provided the person's absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Unfinished Business SB520 Seyarto Concurrence — 40–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
Do pass — 7–0 (pass) · upper
Placed on suspense file — 7–0 (pass) · upper
Do pass as amended. — 15–0 (pass) · lower
SB 520 Seyarto Senate Third Reading By Vince Fong — 78–0 (pass) · lower
Special Consent — 40–0 (pass) · upper
Do pass and be re-referred to the Committee on [Appropriations] — 10–0 (pass) · lower
Sponsors
Seyarto — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2023-02-14 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2023-02-15 From printer. May be acted upon on or after March 17.
2023-02-22 Referred to Com. on GOV. & F. referral-committee
2023-03-20 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
2023-04-20 Set for hearing May 3.
2023-05-03 From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 993.) (May 3). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2023-05-05 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 1174.) (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 1301.) 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.
2023-07-11 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 as amended. (Ayes 15. Noes 0.) (September 1). amendment-passage, committee-passage, committee-passage-favorable
2023-09-01 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
2023-09-05 Read second time. Ordered to third reading. reading-1, reading-2
2023-09-13 Read third time. Passed. (Ayes 78. Noes 0. Page 3460.) Ordered to the Senate. passage, reading-1, reading-3
2023-09-13 In Senate. Concurrence in Assembly amendments pending.
2023-09-14 Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2845.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
2023-09-21 Enrolled and presented to the Governor at 4 p.m.
2023-10-11 Approved by the Governor. executive-signature
2023-10-11 Chaptered by Secretary of State. Chapter 781, Statutes of 2023. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/aed89169-372e-497e-9e08-29351d324f04. Confidence: reported (aggregated from official California legislature records).