Fabio
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9.0 KiB
Markdown
107 lines
9.0 KiB
Markdown
---
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type: "Bill"
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title: "Property taxation: taxable value transfers: disclosure and deferment."
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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 authorizes, pursuant to constitutional authorization, on and after April 1, 2021, any person who is over 55 years of age, any severely and permanently disabled person, or a victim of wildfire or natural disaster who resides in property that is eligible for the homeowner's exemption or the disabled veteran's exemption to transfer the taxable value of that property to a replacement dwelling that is purchased or newly constructed as a principal residence within 2 years of the sale of the original property, as provided."
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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 989"
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citation: "California SB 989 (20212022)"
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classification: ["bill"]
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subjects: ["Property taxation: taxable value transfers: disclosure and deferment."]
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status: "enacted"
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primary_sponsors: ["Hertzberg"]
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version_count: 9
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action_count: 35
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vote_count: 8
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first_action: "2022-02-14"
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last_action: "2022-09-28"
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source: "openstates"
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source_identifier: "ocd-bill/42740c33-8d9b-431b-a4ed-1a4eb5a1e9f4"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB989"
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source_hash: "0d89aa7d06ca8501685866df1deb84c67c757600d1ee3696a79f901f550a6591"
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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 989 (20212022) — Property taxation: taxable value transfers: disclosure and deferment.
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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 authorizes, pursuant to constitutional authorization, on and after April 1, 2021, any person who is over 55 years of age, any severely and permanently disabled person, or a victim of wildfire or natural disaster who resides in property that is eligible for the homeowner's exemption or the disabled veteran's exemption to transfer the taxable value of that property to a replacement dwelling that is purchased or newly constructed as a principal residence within 2 years of the sale of the original property, as provided.
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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. **02/14/22 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98999INT)
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2. **03/09/22 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98998AMD)
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3. **04/18/22 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98997AMD)
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4. **06/13/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98996AMD)
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5. **06/29/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98995AMD)
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6. **08/15/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98994AMD)
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7. **09/28/22 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98992CHP)
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8. **SB989** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB989)
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9. **09/09/22 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB989&version=20210SB98993ENR)
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## Votes
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- Do pass — **5–2** (pass) · upper
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- Placed on suspense file — **7–0** (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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- SB 989 Hertzberg Third Reading Urgency By Mullin — **80–0** (pass) · lower
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- 3rd Reading — **29–7** (pass) · upper
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- Unfinished Business SB989 Hertzberg Urgency Clause Concurrence — **37–0** (pass) · upper
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- Do pass as amended. — **12–0** (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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## 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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- **2022-02-14** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2022-02-14** Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.
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- **2022-02-15** From printer.
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- **2022-02-23** Referred to Com. on RLS. `referral-committee`
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- **2022-03-09** From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
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- **2022-03-17** Re-referred to Com. on E.Q. `referral-committee`
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- **2022-03-31** Set for hearing April 25.
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- **2022-04-13** April 25 hearing postponed by committee.
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- **2022-04-14** Set for hearing April 27.
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- **2022-04-18** From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.Q. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
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- **2022-04-28** From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3541.) (April 27). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
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- **2022-04-29** Set for hearing May 9.
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- **2022-05-09** May 9 hearing: Placed on APPR suspense file.
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- **2022-05-13** Set for hearing May 19.
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- **2022-05-19** From committee: Do pass. (Ayes 5. Noes 2. Page 3778.) (May 19). `committee-passage, committee-passage-favorable`
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- **2022-05-19** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2022-05-24** Read third time. Passed. (Ayes 29. Noes 7. Page 3868.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2022-05-25** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2022-05-27** Referred to Com. on NAT. RES. `referral-committee`
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- **2022-06-13** From committee with author's amendments. Read second time and amended. Re-referred to Com. on NAT. RES. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
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- **2022-06-14** June 13 set for first hearing canceled at the request of author.
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- **2022-06-16** Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96. `referral-committee`
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- **2022-06-28** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (June 27). `amendment-passage, committee-passage, committee-passage-favorable`
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- **2022-06-29** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-1, reading-2, referral-committee`
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- **2022-08-03** August 3 set for first hearing. Placed on suspense file.
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- **2022-08-11** From committee: Do pass as amended. (Ayes 12. Noes 0.) (August 11). `amendment-passage, committee-passage, committee-passage-favorable`
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- **2022-08-15** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
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- **2022-08-16** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2022-08-31** Read third time. Urgency clause adopted. Passed. Ordered to the Senate. `passage, reading-1, reading-3`
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- **2022-08-31** In Senate. Concurrence in Assembly amendments pending.
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- **2022-08-31** Urgency clause adopted.
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- **2022-08-31** Assembly amendments concurred in. (Ayes 37. Noes 0. Page 5390.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2022-09-13** Enrolled and presented to the Governor at 3 p.m.
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- **2022-09-28** Approved by the Governor. `executive-signature`
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- **2022-09-28** Chaptered by Secretary of State. Chapter 712, Statutes of 2022. `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/42740c33-8d9b-431b-a4ed-1a4eb5a1e9f4`. Confidence: reported (aggregated from official California legislature records).
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