republic-os/legislation/us/states/ca/20192020/sb-196.md

---
type: "Bill"
title: "Property taxes: community land trust."
description: "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, the California Constitution defines \"full cash value\" as the assessor's fair market value 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 property tax law generally defines this \"full cash value\" of property as the property's \"fair market value\" and defines these terms to mean the amount of cash or its equivalent that property would bring if exposed for sale in the open market under conditions in which neither buyer nor seller could take advantage of the exigencies of the other, and both the buyer and the seller have knowledge of all of the uses and purposes to which the property is adapted and for which it is capable of being used, and of the enforceable restrictions upon those uses and purposes. Existing property tax law requires the assessor to consider the effect of certain enforceable restrictions, including, among others, a contract that is a 99-year ground lease between a community land trust, as defined, and the qualified owner, as defined, of an owner-occupied single-family dwelling or an owner-occupied unit in a multifamily dwelling, that subjects a single-family dwelling or unit in a multifamily dwelling and the leased land on which the dwelling or unit is situated to affordability restrictions, as defined."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20192020"
identifier: "SB 196"
citation: "California SB 196 (20192020)"
classification: ["bill"]
subjects: ["Property taxes: community land trust."]
status: "enacted"
primary_sponsors: ["Beall"]
version_count: 8
action_count: 31
vote_count: 8
first_action: "2019-01-31"
last_action: "2019-10-09"
source: "openstates"
source_identifier: "ocd-bill/63a37221-f1a3-45d9-a2b8-bbad467ce768"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB196"
source_hash: "35f4805ce830b8112397e3bbf6f3f8b7d17e2d326695011321d353c6cae598ed"
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 SB 196 (20192020) — Property taxes: community land trust.

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, the California Constitution defines "full cash value" as the assessor's fair market value 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 property tax law generally defines this "full cash value" of property as the property's "fair market value" and defines these terms to mean the amount of cash or its equivalent that property would bring if exposed for sale in the open market under conditions in which neither buyer nor seller could take advantage of the exigencies of the other, and both the buyer and the seller have knowledge of all of the uses and purposes to which the property is adapted and for which it is capable of being used, and of the enforceable restrictions upon those uses and purposes. Existing property tax law requires the assessor to consider the effect of certain enforceable restrictions, including, among others, a contract that is a 99-year ground lease between a community land trust, as defined, and the qualified owner, as defined, of an owner-occupied single-family dwelling or an owner-occupied unit in a multifamily dwelling, that subjects a single-family dwelling or unit in a multifamily dwelling and the leased land on which the dwelling or unit is situated to affordability restrictions, as defined.

## Version chain

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

1. **01/31/19 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB196&version=20190SB19699INT)
2. **05/07/19 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB196&version=20190SB19698AMD)
3. **06/19/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB196&version=20190SB19697AMD)
4. **07/03/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB196&version=20190SB19696AMD)
5. **09/03/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB196&version=20190SB19695AMD)
6. **10/09/19 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB196&version=20190SB19693CHP)
7. **SB196** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB196)
8. **09/13/19 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB196&version=20190SB19694ENR)

## Votes

- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **7–0** (pass) · upper
- Do pass — **6–0** (pass) · upper
- Placed on suspense file — **6–0** (pass) · upper
- SB 196 Beall Senate Third Reading By Petrie-Norris — **79–0** (pass) · lower
- Do pass as amended. — **18–0** (pass) · lower
- Special Consent SB196 — **38–0** (pass) · upper
- Unfinished Business SB196 Beall et al. Concurrence — **40–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] — **10–0** (pass) · lower

## Sponsors

- Beall — primary (person)
- McGuire — coauthor (person)
- Wieckowski — coauthor (person)

## Timeline

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

- **2019-01-31** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2019-02-01** From printer. May be acted upon on or after March 3.
- **2019-02-13** Referred to Com. on GOV. & F. `referral-committee`
- **2019-04-04** Set for hearing May 1.
- **2019-05-06** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 902.) (May 1). `committee-passage-favorable, committee-passage, amendment-passage`
- **2019-05-07** Read second time and amended. Re-referred to Com. on APPR. `reading-1, reading-2, amendment-passage, referral-committee`
- **2019-05-09** Set for hearing May 13.
- **2019-05-13** May 13 hearing: Placed on APPR. suspense file.
- **2019-05-14** Set for hearing May 16.
- **2019-05-16** From committee: Do pass. (Ayes 6. Noes 0. Page 1092.) (May 16). `committee-passage-favorable, committee-passage`
- **2019-05-16** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2019-05-21** Ordered to special consent calendar.
- **2019-05-23** Read third time. Passed. (Ayes 38. Noes 0. Page 1272.) Ordered to the Assembly. `passage, reading-3, reading-1`
- **2019-05-24** In Assembly. Read first time. Held at Desk. `reading-1`
- **2019-06-06** Referred to Com. on REV. & TAX. `referral-committee`
- **2019-06-19** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `reading-1, reading-2, amendment-passage, committee-passage, referral-committee`
- **2019-06-24** June 24 hearing postponed by committee.
- **2019-07-01** July 1 hearing: Heard for testimony only.
- **2019-07-03** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `reading-1, reading-2, amendment-passage, committee-passage, referral-committee`
- **2019-07-09** From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 8). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2019-08-14** August 14 set for first hearing. Placed on APPR. suspense file.
- **2019-08-30** From committee: Do pass as amended. (Ayes 18. Noes 0.) (August 30). `committee-passage-favorable, committee-passage, amendment-passage`
- **2019-09-03** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
- **2019-09-04** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2019-09-10** Read third time. Passed. (Ayes 79. Noes 0. Page 3333.) Ordered to the Senate. `passage, reading-3, reading-1`
- **2019-09-10** In Senate. Concurrence in Assembly amendments pending.
- **2019-09-11** Ordered to special consent calendar.
- **2019-09-11** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2867.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2019-09-18** Enrolled and presented to the Governor at 4 p.m.
- **2019-10-09** Approved by the Governor. `executive-signature`
- **2019-10-09** Chaptered by Secretary of State. Chapter 669, Statutes of 2019.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/63a37221-f1a3-45d9-a2b8-bbad467ce768`. Confidence: reported (aggregated from official California legislature records).