Fabio
96 lines
7.4 KiB
Markdown
96 lines
7.4 KiB
Markdown
---
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type: "Bill"
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title: "Property taxation: active solar energy systems: partnership flip transactions."
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description: "The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines \"full cash value\" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of \"newly constructed\" for these purposes the construction or addition of any active solar energy system, as defined, through the 2023–24 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2025, will continue to receive the exclusion until there is a subsequent change in ownership."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20212022"
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identifier: "SB 267"
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citation: "California SB 267 (20212022)"
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classification: ["bill"]
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subjects: ["Property taxation: active solar energy systems: partnership flip transactions."]
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status: "enacted"
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primary_sponsors: ["Hertzberg"]
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version_count: 6
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action_count: 29
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vote_count: 6
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first_action: "2021-01-28"
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last_action: "2021-09-30"
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source: "openstates"
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source_identifier: "ocd-bill/65684c74-5ac3-4342-9206-d7e369f8126e"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB267"
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source_hash: "afc83227dee9d52d33ac03a3413a2a98ee53dfae214d7e5ece7cf8982fa56fee"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 267 (20212022) — Property taxation: active solar energy systems: partnership flip transactions.
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The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2023–24 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2025, will continue to receive the exclusion until there is a subsequent change in ownership.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **01/28/21 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB267&version=20210SB26799INT)
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2. **06/24/21 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB267&version=20210SB26798AMD)
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3. **08/16/21 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB267&version=20210SB26797AMD)
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4. **09/30/21 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB267&version=20210SB26795CHP)
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5. **SB267** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB267)
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6. **09/07/21 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB267&version=20210SB26796ENR)
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## Votes
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- Do pass and be re-referred to the Committee on [Appropriations] — **11–0** (pass) · lower
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- 3rd Reading — **34–2** (pass) · upper
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- Unfinished Business SB267 Hertzberg Concurrence — **33–4** (pass) · upper
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- SB 267 Hertzberg Senate Third Reading By Ward — **72–1** (pass) · lower
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- Do pass, but first be re-referred to the Committee on [Appropriations] — **5–0** (pass) · upper
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- Do pass. — **13–0** (pass) · lower
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## Sponsors
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- Hertzberg — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-01-28** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2021-01-29** From printer. May be acted upon on or after February 28.
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- **2021-02-10** Referred to Com. on GOV. & F. `referral-committee`
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- **2021-02-22** Art. IV. Sec. 8(a) of the Constitution dispensed with.
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- **2021-02-22** (Ayes 32. Noes 4.)
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- **2021-02-22** Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
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- **2021-03-02** Set for hearing March 11.
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- **2021-03-11** From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 479.) (March 11). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
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- **2021-03-16** Set for hearing March 22.
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- **2021-03-22** March 22 hearing postponed by committee.
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- **2021-03-23** Set for hearing April 5.
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- **2021-04-05** From committee: Be ordered to second reading pursuant to Senate Rule 28.8. `committee-passage, reading-2`
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- **2021-04-06** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2021-04-08** Read third time. Passed. (Ayes 34. Noes 2. Page 714.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2021-04-08** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2021-05-13** Referred to Com. on REV. & TAX. `referral-committee`
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- **2021-06-21** June 21 hearing postponed by committee.
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- **2021-06-24** 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`
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- **2021-07-06** From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (July 5). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
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- **2021-08-16** From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
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- **2021-08-19** August 19 set for first hearing. Placed on suspense file.
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- **2021-08-26** From committee: Do pass. (Ayes 13. Noes 0.) (August 26). `committee-passage, committee-passage-favorable`
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- **2021-08-30** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2021-09-01** Read third time. Passed. (Ayes 72. Noes 1. Page 2601.) Ordered to the Senate. `passage, reading-1, reading-3`
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- **2021-09-01** In Senate. Concurrence in Assembly amendments pending.
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- **2021-09-02** Assembly amendments concurred in. (Ayes 33. Noes 4. Page 2351.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2021-09-09** Enrolled and presented to the Governor at 1 p.m.
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- **2021-09-30** Approved by the Governor. `executive-signature`
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- **2021-09-30** Chaptered by Secretary of State. Chapter 424, Statutes of 2021. `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/65684c74-5ac3-4342-9206-d7e369f8126e`. Confidence: reported (aggregated from official California legislature records).
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