republic-os/legislation/us/states/ca/20232024/ab-1500.md

---
type: "Bill"
title: "Property taxation: application of base year value: disaster relief."
description: "The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, \"full cash value\" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under \"full cash value\" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law defines \"newly constructed\" and \"new construction\" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of \"newly constructed\" and \"new construction\" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20232024"
identifier: "AB 1500"
citation: "California AB 1500 (20232024)"
classification: ["bill"]
subjects: ["Property taxation", "application of base year value", "disaster relief"]
status: "enacted"
primary_sponsors: ["Irwin"]
version_count: 7
action_count: 29
vote_count: 7
first_action: "2023-02-17"
last_action: "2023-10-08"
source: "openstates"
source_identifier: "ocd-bill/a0e9866b-e347-4712-88e6-06021f2ea1d6"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB1500"
source_hash: "60849688d5d76623196f993e8b16a9308d0276adf9aad2a25a44bdb83822800f"
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 AB 1500 (20232024) — Property taxation: application of base year value: disaster relief.

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided.

## Version chain

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

1. **02/17/23 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1500&version=20230AB150099INT)
2. **03/16/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1500&version=20230AB150098AMD)
3. **03/22/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1500&version=20230AB150097AMD)
4. **04/26/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1500&version=20230AB150096AMD)
5. **10/08/23 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1500&version=20230AB150094CHP)
6. **AB1500** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB1500)
7. **09/14/23 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1500&version=20230AB150095ENR)

## Votes

- Do pass — **7–0** (pass) · upper
- Placed on suspense file — **6–0** (pass) · upper
- Special Consent AB1500 Irwin et al. Urgency Clause — **39–0** (pass) · upper
- Do pass as amended and be re-referred to the Committee on [Appropriations] — **11–0** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **8–0** (pass) · upper
- AB 1500 Irwin Third Reading Urgency — **79–0** (pass) · lower
- Do pass. — **15–0** (pass) · lower

## Sponsors

- Irwin — primary (person)
- Gallagher — principal coauthor (person)

## Timeline

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

- **2023-02-17** Read first time. To print. `reading-1`
- **2023-02-18** From printer. May be heard in committee March 20.
- **2023-03-16** Referred to Com. on REV. & TAX. `referral-committee`
- **2023-03-16** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-1, reading-2`
- **2023-03-20** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2023-03-22** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-1, reading-2`
- **2023-03-23** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2023-04-11** In committee: Set, first hearing. Hearing canceled at the request of author.
- **2023-04-18** In committee: Set, second hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2023-04-25** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 24). `amendment-introduction, amendment-passage, committee-passage, referral-committee`
- **2023-04-26** Read second time and amended. `amendment-passage, reading-1, reading-2`
- **2023-04-27** Re-referred to Com. on APPR. `referral-committee`
- **2023-05-17** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2023-05-18** Joint Rule 62(a), file notice suspended. (Page 1580.)
- **2023-05-18** From committee: Do pass. (Ayes 15. Noes 0.) (May 18). `committee-passage, committee-passage-favorable`
- **2023-05-18** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2023-06-01** Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 2128.). `passage, reading-1, reading-3`
- **2023-06-01** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2023-06-14** Referred to Com. on GOV. & F. `referral-committee`
- **2023-06-28** From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) (June 28). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2023-07-10** In committee: Referred to APPR. suspense file. `referral-committee`
- **2023-09-01** From committee: Do pass. (Ayes 7. Noes 0.) (September 1). `committee-passage, committee-passage-favorable`
- **2023-09-05** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2023-09-08** Ordered to special consent calendar.
- **2023-09-12** Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2690.). `passage, reading-1, reading-3`
- **2023-09-12** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2023-09-20** Enrolled and presented to the Governor at 4 p.m.
- **2023-10-08** Approved by the Governor. `executive-signature`
- **2023-10-08** Chaptered by Secretary of State - Chapter 583, Statutes of 2023. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a0e9866b-e347-4712-88e6-06021f2ea1d6`. Confidence: reported (aggregated from official California legislature records).