republic-os/legislation/us/states/ca/20212022/sb-303.md

---
type: "Bill"
title: "Property taxation: transfer of base year value: disaster relief."
description: "Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed within 5 years after the disaster as a replacement property."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "SB 303"
citation: "California SB 303 (20212022)"
classification: ["bill"]
subjects: ["Property taxation: transfer of base year value: disaster relief."]
status: "enacted"
primary_sponsors: ["Borgeas"]
version_count: 6
action_count: 28
vote_count: 6
first_action: "2021-02-03"
last_action: "2021-10-05"
source: "openstates"
source_identifier: "ocd-bill/f98f89be-a048-4ac2-be59-b34b2930f6be"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB303"
source_hash: "59fb947128c6b369c58f0011e106277fe1dae281e5fc83071d2e255304194405"
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 303 (20212022) — Property taxation: transfer of base year value: disaster relief.

Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed within 5 years after the disaster as a replacement property.

## Version chain

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

1. **02/03/21 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB303&version=20210SB30399INT)
2. **07/08/21 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB303&version=20210SB30398AMD)
3. **08/30/21 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB303&version=20210SB30397AMD)
4. **10/05/21 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB303&version=20210SB30395CHP)
5. **SB303** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB303)
6. **09/07/21 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB303&version=20210SB30396ENR)

## Votes

- Unfinished Business SB303 Borgeas et al. Concurrence — **38–0** (pass) · upper
- 3rd Reading SB303 Borgeas et al. — **36–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] — **10–0** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] — **5–0** (pass) · upper
- Do pass as amended. — **16–0** (pass) · lower
- SB 303 Borgeas Senate Third Reading By Bigelow — **77–0** (pass) · lower

## Sponsors

- Borgeas — primary (person)
- Bates — coauthor (person)

## Timeline

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

- **2021-02-03** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2021-02-04** From printer. May be acted upon on or after March 6.
- **2021-02-10** Referred to Com. on GOV. & F. `referral-committee`
- **2021-02-22** Art. IV. Sec. 8(a) of the Constitution dispensed with.
- **2021-02-22** (Ayes 32. Noes 4.)
- **2021-02-22** Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
- **2021-03-02** Set for hearing March 11.
- **2021-03-11** From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 480.) (March 11). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2021-03-16** Set for hearing March 22.
- **2021-03-22** March 22 hearing postponed by committee.
- **2021-03-23** Set for hearing April 5.
- **2021-04-05** From committee: Be ordered to second reading pursuant to Senate Rule 28.8. `committee-passage, reading-2`
- **2021-04-06** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2021-04-29** Read third time. Passed. (Ayes 36. Noes 0. Page 968.) Ordered to the Assembly. `passage, reading-1, reading-3`
- **2021-04-29** In Assembly. Read first time. Held at Desk. `reading-1`
- **2021-05-13** Referred to Com. on REV. & TAX. `referral-committee`
- **2021-06-22** From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (June 21). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2021-07-08** 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`
- **2021-07-14** July 14 set for first hearing. Placed on suspense file.
- **2021-08-26** From committee: Do pass as amended. (Ayes 16. Noes 0.) (August 26). `amendment-passage, committee-passage, committee-passage-favorable`
- **2021-08-30** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
- **2021-08-31** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2021-09-02** Read third time. Passed. (Ayes 77. Noes 0. Page 2700.) Ordered to the Senate. `passage, reading-1, reading-3`
- **2021-09-02** In Senate. Concurrence in Assembly amendments pending.
- **2021-09-03** Assembly amendments concurred in. (Ayes 38. Noes 0. Page 2385.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2021-09-09** Enrolled and presented to the Governor at 1 p.m.
- **2021-10-05** Approved by the Governor. `executive-signature`
- **2021-10-05** Chaptered by Secretary of State. Chapter 540, Statutes of 2021. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f98f89be-a048-4ac2-be59-b34b2930f6be`. Confidence: reported (aggregated from official California legislature records).