Fabio
91 lines
6.8 KiB
Markdown
91 lines
6.8 KiB
Markdown
---
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type: "Bill"
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title: "Property taxation: exemption: low-value properties and tribal housing."
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description: "(1) The California Constitution authorizes the Legislature, with the approval of 23 of the membership of each house, to allow a county board of supervisors to exempt from property taxation those properties having a value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20232024"
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identifier: "SB 1527"
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citation: "California SB 1527 (20232024)"
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classification: ["bill"]
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subjects: ["Property taxation", "exemption", "low-value properties and tribal housing"]
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status: "enacted"
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primary_sponsors: ["Committee on Revenue and Taxation"]
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version_count: 6
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action_count: 24
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vote_count: 6
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first_action: "2024-03-19"
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last_action: "2024-09-22"
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source: "openstates"
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source_identifier: "ocd-bill/8fd57a1a-6b61-4304-8d87-48373b50ad79"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB1527"
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source_hash: "32d462fcfef7064a6cf93a67b932af7861e15947ea05afcb5bd28dbd7316ab88"
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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 1527 (20232024) — Property taxation: exemption: low-value properties and tribal housing.
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(1) The California Constitution authorizes the Legislature, with the approval of 23 of the membership of each house, to allow a county board of supervisors to exempt from property taxation those properties having a value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000.
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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. **03/19/24 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152799INT)
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2. **06/24/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152798AMD)
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3. **08/19/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152797AMD)
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4. **09/22/24 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152795CHP)
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5. **SB1527** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB1527)
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6. **09/04/24 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB1527&version=20230SB152796ENR)
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## Votes
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- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **7–0** (pass) · upper
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- SB 1527 Revenue and Taxation Senate Third Reading By IRWIN — **73–0** (pass) · lower
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- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **6–0** (pass) · lower
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- Consent Calendar 2nd SB1527 REV. & TAX. — **37–0** (pass) · upper
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- Special Consent SB1527 REV. & TAX. — **40–0** (pass) · upper
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- Do pass as amended. — **11–0** (pass) · lower
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## Sponsors
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- Committee on Revenue and Taxation — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2024-03-19** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2024-03-20** From printer. May be acted upon on or after April 19.
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- **2024-04-03** Referred to Com. on REV. & TAX. `referral-committee`
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- **2024-04-12** Set for hearing April 24.
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- **2024-04-24** From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 3759.) (April 24). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
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- **2024-04-26** Set for hearing May 6.
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- **2024-05-06** From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage, reading-2`
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- **2024-05-07** Read second time. Ordered to consent calendar. `reading-1, reading-2`
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- **2024-05-09** Read third time. Passed. (Ayes 37. Noes 0. Page 3875.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2024-05-09** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2024-05-20** Referred to Com. on REV. & TAX. `referral-committee`
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- **2024-06-24** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
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- **2024-07-02** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 6. Noes 0.) (July 1). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
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- **2024-08-07** August 7 set for first hearing. Placed on suspense file.
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- **2024-08-15** From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 15). `amendment-passage, committee-passage, committee-passage-favorable`
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- **2024-08-19** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
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- **2024-08-20** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2024-08-28** Read third time. Passed. (Ayes 73. Noes 0. Page 6808.) Ordered to the Senate. `passage, reading-1, reading-3`
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- **2024-08-28** In Senate. Concurrence in Assembly amendments pending.
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- **2024-08-29** Ordered to special consent calendar.
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- **2024-08-30** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5751.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2024-09-10** Enrolled and presented to the Governor at 4 p.m.
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- **2024-09-22** Approved by the Governor. `executive-signature`
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- **2024-09-22** Chaptered by Secretary of State. Chapter 498, Statutes of 2024. `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/8fd57a1a-6b61-4304-8d87-48373b50ad79`. Confidence: reported (aggregated from official California legislature records).
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