republic-os/legislation/us/states/ca/20172018/ab-3122.md

---
type: "Bill"
title: "Property taxation: disaster relief: payment of deferred taxes."
description: "Existing law authorizes the board of supervisors of a county to provide, by ordinance, for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the approval of the board of supervisors. Existing law also authorizes owners of eligible property, as defined, who have applied for reassessment under that ordinance, to apply for a deferral of payment of that installment of property taxes."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20172018"
identifier: "AB 3122"
citation: "California AB 3122 (20172018)"
classification: ["bill"]
subjects: ["Property taxation: disaster relief: payment of deferred taxes."]
status: "enacted"
primary_sponsors: ["Gallagher"]
version_count: 6
action_count: 21
vote_count: 5
first_action: "2018-02-16"
last_action: "2018-07-20"
source: "openstates"
source_identifier: "ocd-bill/fbe444d3-ede1-40d0-a9ec-63cdff67f994"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB3122"
source_hash: "ee84d49e1a808715aac77fe4a23bb44580758ad82117ba4de27bb51e691e2ebb"
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 AB 3122 (20172018) — Property taxation: disaster relief: payment of deferred taxes.

Existing law authorizes the board of supervisors of a county to provide, by ordinance, for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the approval of the board of supervisors. Existing law also authorizes owners of eligible property, as defined, who have applied for reassessment under that ordinance, to apply for a deferral of payment of that installment of property taxes.

## Version chain

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

1. **02/16/18 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB3122&version=20170AB312299INT)
2. **04/02/18 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB3122&version=20170AB312298AMD)
3. **04/16/18 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB3122&version=20170AB312297AMD)
4. **07/20/18 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB3122&version=20170AB312295CHP)
5. **AB3122** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB3122)
6. **07/05/18 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB3122&version=20170AB312296ENR)

## Votes

- Consent Calendar AB3122 — **37–0** (pass) · upper
- Do pass. To Consent Calendar. — **17–0** (pass) · lower
- Do pass as amended and be re-referred to the Committee on [Appropriations] — **8–0** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **7–0** (pass) · upper
- AB 3122 GALLAGHER Consent Calendar Second Day — **71–0** (pass) · lower

## Sponsors

- Gallagher — primary (person)

## Timeline

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

- **2018-02-16** Read first time. To print. `reading-1`
- **2018-02-17** From printer. May be heard in committee March 19.
- **2018-03-12** Referred to Com. on REV. & TAX. `referral-committee`
- **2018-04-02** 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-2, reading-1`
- **2018-04-03** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2018-04-12** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (April 9). `amendment-passage, committee-passage, amendment-introduction`
- **2018-04-16** Read second time and amended. `reading-1, amendment-passage, reading-2`
- **2018-04-17** Re-referred to Com. on APPR. `referral-committee`
- **2018-04-25** From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.) (April 25). `committee-passage-favorable, committee-passage`
- **2018-04-26** Read second time. Ordered to Consent Calendar. `reading-2, reading-1`
- **2018-05-03** Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 5007.) `reading-3, passage, reading-1`
- **2018-05-03** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2018-05-17** Referred to Com. on GOV. & F. `referral-committee`
- **2018-06-13** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (June 13). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2018-06-25** From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. `committee-passage, reading-2`
- **2018-06-26** Read second time. Ordered to Consent Calendar. `reading-2, reading-1`
- **2018-07-02** Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 5040.). `reading-3, passage, reading-1`
- **2018-07-03** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2018-07-10** Enrolled and presented to the Governor at 3 p.m.
- **2018-07-20** Approved by the Governor. `executive-signature`
- **2018-07-20** Chaptered by Secretary of State - Chapter 149, Statutes of 2018.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fbe444d3-ede1-40d0-a9ec-63cdff67f994`. Confidence: reported (aggregated from official California legislature records).