republic-os/legislation/us/states/ca/20232024/sb-520.md

---
type: "Bill"
title: "Property taxation: homeowners' exemption."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20232024"
identifier: "SB 520"
citation: "California SB 520 (20232024)"
classification: ["bill"]
subjects: ["Property taxation", "homeowners' exemption"]
status: "enacted"
primary_sponsors: ["Seyarto"]
version_count: 6
action_count: 27
vote_count: 8
first_action: "2023-02-14"
last_action: "2023-10-11"
source: "openstates"
source_identifier: "ocd-bill/aed89169-372e-497e-9e08-29351d324f04"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB520"
source_hash: "d2aa1815db7efc10fb674760b47b359b7884c1630ec2db511e156ecc772052dd"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# 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.

1. **02/14/23 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB520&version=20230SB52099INT)
2. **03/20/23 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB520&version=20230SB52098AMD)
3. **09/01/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB520&version=20230SB52097AMD)
4. **10/11/23 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB520&version=20230SB52095CHP)
5. **SB520** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB520)
6. **09/18/23 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB520&version=20230SB52096ENR)

## Votes

- 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aed89169-372e-497e-9e08-29351d324f04`. Confidence: reported (aggregated from official California legislature records).