Property taxation: application of base year value: disaster relief.
(1) 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. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided.
California AB 245 (20252026) — Property taxation: application of base year value: disaster relief.
(1) 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. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 245 Gipson Third Reading Urgency — 79–0 (pass) · lower
Do pass as amended — 7–0 (pass) · upper
Special Consent AB245 Gipson By Umberg Urgency Clause — 40–0 (pass) · upper
AB 245 Gipson Concurrence in Senate Amendments — 80–0 (pass) · lower
Do pass as amended and be re-referred to the Committee on [Appropriations] — 7–0 (pass) · lower
Placed on suspense file — 7–0 (pass) · upper
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 5–0 (pass) · upper
Sponsors
Gipson — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2025-01-14 Read first time. To print. reading-1
2025-01-15 From printer. May be heard in committee February 14.
2025-02-24 Referred to Com. on REV. & TAX. referral-committee
2025-02-24 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
2025-02-25 Re-referred to Com. on REV. & TAX. referral-committee
2025-03-10 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
2025-03-11 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
2025-04-29 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 28). amendment-introduction, amendment-passage, committee-passage, referral-committee
2025-04-30 Read second time and amended. amendment-passage, reading-1, reading-2
2025-05-01 Re-referred to Com. on APPR. 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
2025-05-23 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. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 1966.). 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
2025-09-09 Ordered to special consent calendar.
2025-09-11 Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2930.). passage, reading-1, reading-3
2025-09-12 In Assembly. Concurrence in Senate amendments pending.
2025-09-12 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 3368.). amendment-passage, committee-passage-favorable
2025-09-24 Enrolled and presented to the Governor at 3 p.m.
2025-10-10 Approved by the Governor. executive-signature
2025-10-10 Chaptered by Secretary of State - Chapter 530, Statutes of 2025. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c0a41a46-3e3c-4d61-8f53-ee6d9192344e. Confidence: reported (aggregated from official California legislature records).
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