Winter Fires of 2025: real property tax: exemptions and reassessment.
(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 SB 663 (20252026) — Winter Fires of 2025: real property tax: exemptions and reassessment.
(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.
Do pass, but first be re-referred to the Committee on [Appropriations] — 5–0 (pass) · upper
That the Assembly amendments be concurred in — 5–0 (pass) · upper
SB 663 Allen Third Reading Urgency By Irwin — 80–0 (pass) · lower
Unfinished Business SB663 Allen et al. Urgency Clause Concurrence — 40–0 (pass) · upper
Do pass — 6–0 (pass) · upper
3rd Reading SB663 Allen et al. Urgency Clause — 39–0 (pass) · upper
Do pass. — 15–0 (pass) · lower
Do pass as amended and be re-referred to the Committee on [Appropriations] — 5–0 (pass) · lower
Sponsors
Allen — primary (person)
Caballero — principal coauthor (person)
Cervantes — principal coauthor (person)
Cortese — principal coauthor (person)
Gonzalez — principal coauthor (person)
Grayson — principal coauthor (person)
Hurtado — principal coauthor (person)
McNerney — author (person)
Menjivar — principal coauthor (person)
Pérez — author (person)
Reyes — principal coauthor (person)
Richardson — principal coauthor (person)
Smallwood-Cuevas — principal coauthor (person)
Umberg — principal coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2025-02-20 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2025-02-21 From printer. May be acted upon on or after March 23.
2025-03-05 Referred to Com. on REV. & TAX. referral-committee
2025-03-18 Set for hearing April 9.
2025-04-02 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2025-04-09 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 740.) (April 9). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2025-04-10 Set for hearing April 21.
2025-04-21 April 21 hearing: Placed on APPR. suspense file.
2025-05-16 Set for hearing May 23.
2025-05-23 From committee: Do pass. (Ayes 6. Noes 0. Page 1208.) (May 23). committee-passage, committee-passage-favorable
2025-05-23 Read second time. Ordered to third reading. reading-1, reading-2
2025-06-03 Read third time. Urgency clause adopted. Passed. (Ayes 39. Noes 0. Page 1467.) Ordered to the Assembly. passage, reading-1, reading-3
2025-06-04 In Assembly. Read first time. Held at Desk. reading-1
2025-06-09 Referred to Com. on REV. & TAX. referral-committee
2025-06-30 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2025-07-07 July 7 set for first hearing. Placed on REV. & TAX. suspense file.
2025-07-17 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 14). amendment-passage, committee-passage, committee-passage-favorable
2025-07-17 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
2025-08-20 August 20 set for first hearing. Placed on APPR. suspense file.
2025-08-29 From committee: Do pass. (Ayes 15. Noes 0.) (August 29). committee-passage, committee-passage-favorable
2025-09-02 Read second time. Ordered to third reading. reading-1, reading-2
2025-09-04 Read third time and amended. amendment-passage, reading-1, reading-3
2025-09-04 Ordered to third reading.
2025-09-09 Read third time. Urgency clause adopted. Passed. (Ayes 80. Noes 0. Page 3077.) Ordered to the Senate. passage, reading-1, reading-3
2025-09-09 In Senate. Concurrence in Assembly amendments pending.
2025-09-10 Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d). referral-committee
2025-09-10 From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 3. Noes 0. Page 2759.) Re-referred to Com. on REV. & TAX. committee-passage, referral-committee
2025-09-11 From committee: That the Assembly amendments be concurred in. (Ayes 5. Noes 0. Page 2940.) committee-passage
2025-09-11 Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2918.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
2025-09-22 Enrolled and presented to the Governor at 2 p.m.
2025-10-10 Approved by the Governor. executive-signature
2025-10-10 Chaptered by Secretary of State. Chapter 549, Statutes of 2025. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/51d6089e-1f78-4434-90eb-27cacb00d428. Confidence: reported (aggregated from official California legislature records).