republic-os/legislation/us/states/ca/20232024/ab-2897.md

---
type: "Bill"
title: "Property tax: welfare exemption: community land trusts."
description: "(1) Existing property tax law, pursuant to constitutional authorization, provides for a \"welfare exemption\" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law, for the 2022–23 fiscal year through the 2027–28 fiscal year, in the case of an owner of property that is a community land trust, as defined, requires that a unit continue to be treated as occupied by a lower income household for purposes of the welfare exemption if the occupants were lower income households on the lien date in the fiscal year in which their occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income, adjusted for family size. Existing law requires that a lease between a community land trust and a lower income household satisfy specified requirements in order for these provisions to apply, including being a renewable 99-year ground lease."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20232024"
identifier: "AB 2897"
citation: "California AB 2897 (20232024)"
classification: ["bill"]
subjects: ["Property tax", "community land trusts", "welfare exemption"]
status: "enacted"
primary_sponsors: ["Connolly"]
version_count: 7
action_count: 30
vote_count: 8
first_action: "2024-02-15"
last_action: "2024-09-25"
source: "openstates"
source_identifier: "ocd-bill/6fdee834-b003-49a2-ab01-da6530dc25d7"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB2897"
source_hash: "9311c8676e4cf03858000eca6723a9fc9ee44654f5fbf8832091f5626afcff24"
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 2897 (20232024) — Property tax: welfare exemption: community land trusts.

(1) Existing property tax law, pursuant to constitutional authorization, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law, for the 2022–23 fiscal year through the 2027–28 fiscal year, in the case of an owner of property that is a community land trust, as defined, requires that a unit continue to be treated as occupied by a lower income household for purposes of the welfare exemption if the occupants were lower income households on the lien date in the fiscal year in which their occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income, adjusted for family size. Existing law requires that a lease between a community land trust and a lower income household satisfy specified requirements in order for these provisions to apply, including being a renewable 99-year ground lease.

## Version chain

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

1. **02/15/24 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2897&version=20230AB289799INT)
2. **03/19/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2897&version=20230AB289798AMD)
3. **04/01/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2897&version=20230AB289797AMD)
4. **08/20/24 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2897&version=20230AB289796AMD)
5. **09/25/24 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2897&version=20230AB289794CHP)
6. **AB2897** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB2897)
7. **08/29/24 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2897&version=20230AB289795ENR)

## Votes

- AB 2897 Connolly Consent Calendar Second Day — **71–0** (pass) · lower
- 3rd Reading AB2897 Connolly et al. By Blakespear — **40–0** (pass) · upper
- Do pass. To Consent Calendar. — **15–0** (pass) · lower
- AB 2897 Connolly Concurrence in Senate Amendments — **77–0** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **7–0** (pass) · upper
- Do pass, but first be re-referred to the Committee on [Revenue and Taxation] — **9–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] — **7–0** (pass) · lower
- Do pass and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent Calendar — **9–0** (pass) · lower

## Sponsors

- Connolly — primary (person)
- Reyes — coauthor (person)

## Timeline

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

- **2024-02-15** Read first time. To print. `reading-1`
- **2024-02-16** From printer. May be heard in committee March 17.
- **2024-03-11** Referred to Coms. on H. & C.D. and REV. & TAX. `referral-committee`
- **2024-03-19** From committee chair, with author's amendments: Amend, and re-refer to Com. on H. & C.D. Read second time and amended. `amendment-introduction, amendment-passage, reading-1, reading-2`
- **2024-03-20** Re-referred to Com. on H. & C.D. `referral-committee`
- **2024-04-01** From committee chair, with author's amendments: Amend, and re-refer to Com. on H. & C.D. Read second time and amended. `amendment-introduction, amendment-passage, reading-1, reading-2`
- **2024-04-02** Re-referred to Com. on H. & C.D. `referral-committee`
- **2024-04-11** From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.) (April 10). Re-referred to Com. on REV. & TAX. `committee-passage, committee-passage-favorable, referral-committee`
- **2024-04-23** From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 22). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2024-05-08** In committee: Hearing postponed by committee.
- **2024-05-15** From committee: Do pass. To Consent Calendar. (Ayes 15. Noes 0.) (May 15). `committee-passage, committee-passage-favorable`
- **2024-05-16** Read second time. Ordered to Consent Calendar. `reading-1, reading-2`
- **2024-05-21** Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 5446.) `passage, reading-1, reading-3`
- **2024-05-22** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2024-05-29** Referred to Coms. on HOUSING and REV. & TAX. `referral-committee`
- **2024-06-04** From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 9. Noes 0.) (June 4). Re-referred to Com. on REV. & TAX. `committee-passage, committee-passage-favorable, referral-committee`
- **2024-06-26** From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (June 26). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2024-08-05** From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. `committee-passage, reading-2`
- **2024-08-06** Read second time. Ordered to Consent Calendar. `reading-1, reading-2`
- **2024-08-08** From Consent Calendar.
- **2024-08-08** Ordered to third reading.
- **2024-08-20** Read third time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-3`
- **2024-08-21** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2024-08-26** Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0.). `passage, reading-1, reading-3`
- **2024-08-26** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 28 pursuant to Assembly Rule 77.
- **2024-08-27** Assembly Rule 77 suspended.
- **2024-08-27** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.). `amendment-passage, committee-passage-favorable`
- **2024-09-05** Enrolled and presented to the Governor at 4 p.m.
- **2024-09-25** Approved by the Governor. `executive-signature`
- **2024-09-25** Chaptered by Secretary of State - Chapter 580, Statutes of 2024. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6fdee834-b003-49a2-ab01-da6530dc25d7`. Confidence: reported (aggregated from official California legislature records).