Fabio
100 lines
7.4 KiB
Markdown
100 lines
7.4 KiB
Markdown
---
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type: "Bill"
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title: "Property taxation: taxable value transfers."
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description: "The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Existing property tax law provides that the purchase or transfer of the principal residence, and the first $1,000,000 of other real property, of a transferor in the case of a transfer between parents and their children, or between grandparents and their grandchildren if all the parents of those grandchildren are deceased, is not a \"purchase\" or \"change in ownership\" for purposes of determining the \"full cash value\" of property for taxation."
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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 539"
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citation: "California SB 539 (20212022)"
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classification: ["bill"]
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subjects: ["Property taxation: taxable value transfers."]
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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: 28
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vote_count: 6
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first_action: "2021-02-18"
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last_action: "2021-09-30"
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source: "openstates"
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source_identifier: "ocd-bill/34262328-9629-45e4-afa9-eea4423e498b"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB539"
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source_hash: "59241ffb589b9431adeca64eb8aa731757b9aba56440a069c84513d0e7ea195b"
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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 539 (20212022) — Property taxation: taxable value transfers.
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The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Existing property tax law provides that the purchase or transfer of the principal residence, and the first $1,000,000 of other real property, of a transferor in the case of a transfer between parents and their children, or between grandparents and their grandchildren if all the parents of those grandchildren are deceased, is not a "purchase" or "change in ownership" for purposes of determining the "full cash value" of property for taxation.
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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. **02/18/21 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB539&version=20210SB53999INT)
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2. **05/28/21 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB539&version=20210SB53998AMD)
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3. **07/13/21 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB539&version=20210SB53997AMD)
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4. **09/30/21 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB539&version=20210SB53995CHP)
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5. **SB539** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB539)
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6. **09/10/21 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB539&version=20210SB53996ENR)
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## Votes
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- Do pass. — **16–0** (pass) · lower
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- 3rd Reading SB539 Hertzberg et al. — **37–0** (pass) · upper
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- SB 539 Hertzberg Senate Third Reading By Mullin — **69–0** (pass) · lower
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- Do pass as amended and be re-referred to the Committee on [Appropriations] — **10–0** (pass) · lower
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- Unfinished Business SB539 Hertzberg et al. Concurrence — **38–0** (pass) · upper
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- Do pass, but first be re-referred to the Committee on [Appropriations] — **5–0** (pass) · upper
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## Sponsors
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- Hertzberg — primary (person)
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- Allen — principal coauthor (person)
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- Dahle — principal coauthor (person)
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- Gray — principal coauthor (person)
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- McGuire — principal coauthor (person)
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- Megan Dahle — principal coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-18** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2021-02-19** From printer. May be acted upon on or after March 21.
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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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- **2021-02-25** Referred to Com. on GOV. & F. `referral-committee`
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- **2021-02-26** Set for hearing March 3.
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- **2021-03-03** From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 366.) (March 3). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
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- **2021-03-04** Set for hearing March 8.
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- **2021-03-08** From committee: Be ordered to second reading pursuant to Senate Rule 28.8. `committee-passage, reading-2`
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- **2021-03-09** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2021-05-28** Read third time and amended. `amendment-passage, reading-1, reading-3`
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- **2021-05-28** Ordered to second reading.
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- **2021-06-01** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2021-06-03** Read third time. Passed. (Ayes 37. Noes 0. Page 1416.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2021-06-03** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2021-06-10** Referred to Com. on REV. & TAX. `referral-committee`
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- **2021-07-12** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 5). `amendment-passage, committee-passage, committee-passage-favorable`
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- **2021-07-13** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-1, reading-2, referral-committee`
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- **2021-08-26** August 26 set for first hearing. Placed on APPR. suspense file.
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- **2021-08-26** From committee: Do pass. (Ayes 16. 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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- **2021-09-07** Read third time. Passed. (Ayes 69. Noes 0. Page 2822.) Ordered to the Senate. `passage, reading-1, reading-3`
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- **2021-09-07** In Senate. Concurrence in Assembly amendments pending.
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- **2021-09-08** Assembly amendments concurred in. (Ayes 38. Noes 0. Page 2523.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2021-09-13** Enrolled and presented to the Governor at 3:30 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 427, 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/34262328-9629-45e4-afa9-eea4423e498b`. Confidence: reported (aggregated from official California legislature records).
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