republic-os/legislation/us/states/ca/20252026/ab-1485.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Property tax: documentary transfer tax: exemptions: Native American tribes.	(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements, is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption.	us/states/ca	California Legislature	20252026	AB 1485	California AB 1485 (20252026)	bill	NativeAmericantribes Propertytax documentarytransfertax exemptions	enacted	Macedo	9	33	8	2025-02-21	2026-02-10	openstates	ocd-bill/ef831a35-81f8-469b-b5f2-5d76d8dd9488	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1485	25d2705689d4d2bbb7e9d1989cd8f63aa0a31cb54d85f5ad2e3fd3131a907044	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 1485 (20252026) — Property tax: documentary transfer tax: exemptions: Native American tribes.

(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements, is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption.

Version chain

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

1. 02/21/25 - Introduced (filed) — source
2. 02/10/26 - Chaptered (committee substitute) — source
3. 04/01/25 - Amended Assembly (committee substitute) — source
4. 04/24/25 - Amended Assembly (committee substitute) — source
5. 07/15/25 - Amended Senate (committee substitute) — source
6. 08/29/25 - Amended Senate (committee substitute) — source
7. 09/05/25 - Amended Senate (committee substitute) — source
8. AB1485 (committee substitute) — source
9. 02/02/26 - Enrolled (enrolled) — source

Votes

• Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 5–0 (pass) · upper
• Do pass. — 14–0 (pass) · lower
• Do pass and be re-referred to the Committee on [Appropriations] — 7–0 (pass) · lower
• Placed on suspense file — 7–0 (pass) · upper
• AB 1485 Macedo Concurrence in Senate Amendments — 74–0 (pass) · lower
• Do pass as amended — 7–0 (pass) · upper
• Special Consent AB1485 Macedo et al. By Rubio — 40–0 (pass) · upper
• AB 1485 Macedo Assembly Third Reading — 77–0 (pass) · lower

Sponsors

• Macedo — primary (person)
• Bryan — coauthor (person)
• Gallagher — coauthor (person)
• Hadwick — coauthor (person)
• Tangipa — coauthor (person)

Timeline

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

• 2025-02-21 Introduced. To print. introduction
• 2025-02-22 From printer. May be heard in committee March 24.
• 2025-02-24 Read first time. reading-1
• 2025-03-13 Referred to Com. on REV. & TAX. referral-committee
• 2025-04-01 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
• 2025-04-02 Re-referred to Com. on REV. & TAX. referral-committee
• 2025-04-07 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
• 2025-04-24 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
• 2025-04-28 Re-referred to Com. on REV. & TAX. referral-committee
• 2025-05-06 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2025-05-14 In committee: Hearing postponed by committee.
• 2025-05-21 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
• 2025-05-21 Joint Rule 62(a), file notice suspended. (Page 1627.)
• 2025-05-23 From committee: Do pass. (Ayes 14. Noes 0.) (May 23). committee-passage, committee-passage-favorable
• 2025-05-27 Read second time. Ordered to third reading. reading-1, reading-2
• 2025-06-03 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 2005.) passage, reading-1, reading-3
• 2025-06-04 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2025-06-18 Referred to Com. on REV. & TAX. referral-committee
• 2025-07-14 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 9). amendment-introduction, amendment-passage, committee-passage, referral-committee
• 2025-07-15 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
• 2025-08-18 In committee: Referred to suspense file. referral-committee
• 2025-08-29 From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 29). amendment-introduction, amendment-passage, committee-passage
• 2025-08-29 Read second time and amended. Ordered returned to second reading. amendment-passage, reading-1, reading-2
• 2025-09-02 Read second time. Ordered to third reading. reading-1, reading-2
• 2025-09-05 Read third time and amended. Ordered to second reading. amendment-passage, reading-1, reading-3
• 2025-09-08 Read second time. Ordered to third reading. reading-1, reading-2
• 2025-09-09 Ordered to special consent calendar.
• 2025-09-11 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2933.). passage, reading-1, reading-3
• 2025-09-12 In Assembly. Concurrence in Senate amendments pending.
• 2026-01-29 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 74. Noes 0. Page 3884.). amendment-passage, committee-passage-favorable
• 2026-02-05 Enrolled and presented to the Governor at 2:30 p.m.
• 2026-02-10 Approved by the Governor. executive-signature
• 2026-02-10 Chaptered by Secretary of State - Chapter 2, Statutes of 2026. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ef831a35-81f8-469b-b5f2-5d76d8dd9488. Confidence: reported (aggregated from official California legislature records).