republic-os/legislation/us/states/ca/20212022/sb-1494.md

---
type: "Bill"
title: "Property taxation: revenue allocations: tax-defaulted property sales."
description: "(1) Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures, and generally provides that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdiction's portion of the annual tax increment, as defined."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "SB 1494"
citation: "California SB 1494 (20212022)"
classification: ["bill"]
subjects: ["Property taxation: revenue allocations: tax-defaulted property sales."]
status: "enacted"
primary_sponsors: ["Committee on Governance and Finance"]
version_count: 5
action_count: 22
vote_count: 5
first_action: "2022-03-14"
last_action: "2022-09-19"
source: "openstates"
source_identifier: "ocd-bill/4b812762-5acd-4cdf-ba60-0a5358fb235e"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB1494"
source_hash: "78e4dd38cb3ed111fc7810cd01cea5d71b6b5dc0ae2d3f8b96cbe225bb3d2de6"
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 1494 (20212022) — Property taxation: revenue allocations: tax-defaulted property sales.

(1) Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures, and generally provides that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdiction's portion of the annual tax increment, as defined.

## Version chain

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

1. **03/14/22 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1494&version=20210SB149499INT)
2. **06/13/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1494&version=20210SB149498AMD)
3. **09/19/22 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1494&version=20210SB149496CHP)
4. **SB1494** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB1494)
5. **09/06/22 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB1494&version=20210SB149497ENR)

## Votes

- SB 1494 GOV.& F. Senate Third Reading By IRWIN — **76–0** (pass) · lower
- Do pass and be ordered to the Consent Calendar — **5–0** (pass) · upper
- Do pass. — **8–0** (pass) · lower
- Consent Calendar SB1494 GOV. & F. — **37–0** (pass) · upper
- Special Consent SB1494 GOV. & F. — **38–0** (pass) · upper

## Sponsors

- Committee on Governance and Finance — primary (person)

## Timeline

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

- **2022-03-14** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2022-03-14** Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.
- **2022-03-15** From printer.
- **2022-03-23** Referred to Com. on GOV. & F. `referral-committee`
- **2022-04-05** Set for hearing April 21.
- **2022-04-13** April 21 hearing postponed by committee.
- **2022-04-14** Set for hearing April 20.
- **2022-04-20** From committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 3460.) (April 20). `committee-passage, committee-passage-favorable`
- **2022-04-21** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2022-04-28** Read third time. Passed. (Ayes 37. Noes 0. Page 3555.) Ordered to the Assembly. `passage, reading-1, reading-3`
- **2022-04-28** In Assembly. Read first time. Held at Desk. `reading-1`
- **2022-05-05** Referred to Com. on REV. & TAX. `referral-committee`
- **2022-06-13** 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`
- **2022-06-21** From committee: Do pass. (Ayes 8. Noes 0.) (June 20). `committee-passage, committee-passage-favorable`
- **2022-06-22** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2022-08-18** Read third time. Passed. (Ayes 76. Noes 0. Page 5927.) Ordered to the Senate. `passage, reading-1, reading-3`
- **2022-08-18** In Senate. Concurrence in Assembly amendments pending.
- **2022-08-30** Ordered to special consent calendar.
- **2022-08-30** Assembly amendments concurred in. (Ayes 38. Noes 0. Page 5341.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2022-09-09** Enrolled and presented to the Governor at 3 p.m.
- **2022-09-19** Approved by the Governor. `executive-signature`
- **2022-09-19** Chaptered by Secretary of State. Chapter 451, Statutes of 2022. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4b812762-5acd-4cdf-ba60-0a5358fb235e`. Confidence: reported (aggregated from official California legislature records).