republic-os/legislation/us/states/ca/20232024/sb-890.md

---
type: "Bill"
title: "Property taxation: change of ownership and base year value transfers."
description: "The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, \"full cash value\" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under \"full cash value\" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20232024"
identifier: "SB 890"
citation: "California SB 890 (20232024)"
classification: ["bill"]
subjects: ["Property taxation", "change of ownership and base year value transfers"]
status: "enacted"
primary_sponsors: ["Committee on Governance and Finance"]
version_count: 5
action_count: 25
vote_count: 6
first_action: "2023-03-21"
last_action: "2023-10-04"
source: "openstates"
source_identifier: "ocd-bill/5522957d-b63e-410d-a3e5-af7f57b939cc"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB890"
source_hash: "12547cd528172c2f946d06fb02c764442bba16ef96dc262b2a29d67e3296016b"
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 890 (20232024) — Property taxation: change of ownership and base year value transfers.

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred.

## Version chain

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

1. **03/21/23 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB890&version=20230SB89099INT)
2. **09/06/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB890&version=20230SB89098AMD)
3. **10/04/23 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB890&version=20230SB89096CHP)
4. **SB890** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB890)
5. **09/19/23 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB890&version=20230SB89097ENR)

## Votes

- Consent Calendar SB890 GOV. & F. — **39–0** (pass) · upper
- Unfinished Business SB890 GOV. & F. (Caballero) Concurrence — **40–0** (pass) · upper
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **8–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **11–0** (pass) · lower
- Do pass. To Consent Calendar. — **15–0** (pass) · lower
- SB 890 Governance and Finance Senate Third Reading By IRWIN — **80–0** (pass) · lower

## Sponsors

- Committee on Governance and Finance — primary (person)

## Timeline

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

- **2023-03-21** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2023-03-22** From printer. May be acted upon on or after April 21.
- **2023-03-29** Referred to Com. on GOV. & F. `referral-committee`
- **2023-04-13** Set for hearing April 26.
- **2023-04-27** From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 8. Noes 0. Page 939.) (April 26). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2023-05-01** Set for hearing May 8.
- **2023-05-08** From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage, reading-2`
- **2023-05-09** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2023-05-11** Read third time. Passed. (Ayes 39. Noes 0. Page 1056.) Ordered to the Assembly. `passage, reading-1, reading-3`
- **2023-05-11** In Assembly. Read first time. Held at Desk. `reading-1`
- **2023-05-18** Referred to Com. on REV. & TAX. `referral-committee`
- **2023-06-12** June 12 hearing postponed by committee.
- **2023-06-27** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (June 26). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2023-08-23** From committee: Do pass. Ordered to consent calendar. (Ayes 15. Noes 0.) (August 23). `committee-passage, committee-passage-favorable`
- **2023-08-24** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2023-08-28** From consent calendar on motion of Assembly Member Bryan.
- **2023-08-28** Ordered to third reading.
- **2023-09-06** Read third time and amended. `amendment-passage, reading-1, reading-3`
- **2023-09-06** Ordered to third reading.
- **2023-09-11** Read third time. Passed. (Ayes 80. Noes 0. Page 3146.) Ordered to the Senate. `passage, reading-1, reading-3`
- **2023-09-11** In Senate. Concurrence in Assembly amendments pending.
- **2023-09-14** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2834.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2023-09-21** Enrolled and presented to the Governor at 4 p.m.
- **2023-10-04** Approved by the Governor. `executive-signature`
- **2023-10-04** Chaptered by Secretary of State. Chapter 312, 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/5522957d-b63e-410d-a3e5-af7f57b939cc`. Confidence: reported (aggregated from official California legislature records).