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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 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 197576 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. us/states/ca California Legislature 20252026 SB 663 California SB 663 (20252026)
bill
WinterFiresof2025
exemptionsandreassessment
realpropertytax
enacted
Allen
8 33 9 2025-02-20 2025-10-10 openstates ocd-bill/51d6089e-1f78-4434-90eb-27cacb00d428 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB663 f57d7066014db999f5189a9230d37adfdecb6cc42ab8c802dc9d46d47fefe374 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

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 197576 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.

  1. 02/20/25 - Introduced (filed) — source
  2. 04/02/25 - Amended Senate (committee substitute) — source
  3. 06/30/25 - Amended Assembly (committee substitute) — source
  4. 07/17/25 - Amended Assembly (committee substitute) — source
  5. 09/04/25 - Amended Assembly (committee substitute) — source
  6. 10/10/25 - Chaptered (committee substitute) — source
  7. SB663 (committee substitute) — source
  8. 09/16/25 - Enrolled (enrolled) — source

Votes

  • Placed on suspense file — 60 (pass) · upper
  • Do pass, but first be re-referred to the Committee on [Appropriations] — 50 (pass) · upper
  • That the Assembly amendments be concurred in — 50 (pass) · upper
  • SB 663 Allen Third Reading Urgency By Irwin — 800 (pass) · lower
  • Unfinished Business SB663 Allen et al. Urgency Clause Concurrence — 400 (pass) · upper
  • Do pass — 60 (pass) · upper
  • 3rd Reading SB663 Allen et al. Urgency Clause — 390 (pass) · upper
  • Do pass. — 150 (pass) · lower
  • Do pass as amended and be re-referred to the Committee on [Appropriations] — 50 (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 Assembly Rule 63 suspended. (Ayes 49. Noes 15. Page 2578.)
  • 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).