Influence-Tools/republic-os
2
0
Fork 0
Code Issues Pull Requests Actions Packages Projects Releases Wiki Activity
Files
5a13be122b7664b816795febdadddffadd13d862
republic-os/legislation/us/states/ca/20252026/ab-1485.md
T
Fabio 5a13be122b Legislation: batch E — CA TN VA VT WA WI WV WY 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:28:36 -04:00

109 lines
8.7 KiB
Markdown
Raw Blame History

This file contains ambiguous Unicode characters
This file contains Unicode characters that might be confused with other characters. If you think that this is intentional, you can safely ignore this warning. Use the Escape button to reveal them.
---
type: "Bill"
title: "Property tax: documentary transfer tax: exemptions: Native American tribes."
description: "(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements, is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20252026"
identifier: "AB 1485"
citation: "California AB 1485 (20252026)"
classification: ["bill"]
subjects: ["NativeAmericantribes", "Propertytax", "documentarytransfertax", "exemptions"]
status: "enacted"
primary_sponsors: ["Macedo"]
version_count: 9
action_count: 33
vote_count: 8
first_action: "2025-02-21"
last_action: "2026-02-10"
source: "openstates"
source_identifier: "ocd-bill/ef831a35-81f8-469b-b5f2-5d76d8dd9488"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1485"
source_hash: "25d2705689d4d2bbb7e9d1989cd8f63aa0a31cb54d85f5ad2e3fd3131a907044"
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 1485 (20252026) — Property tax: documentary transfer tax: exemptions: Native American tribes.
(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements, is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **02/21/25 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148599INT)
2. **02/10/26 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148592CHP)
3. **04/01/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148598AMD)
4. **04/24/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148597AMD)
5. **07/15/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148596AMD)
6. **08/29/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148595AMD)
7. **09/05/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148594AMD)
8. **AB1485** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1485)
9. **02/02/26 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1485&version=20250AB148593ENR)
## Votes
- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **5–0** (pass) · upper
- Do pass. — **14–0** (pass) · lower
- Do pass and be re-referred to the Committee on [Appropriations] — **7–0** (pass) · lower
- Placed on suspense file — **7–0** (pass) · upper
- AB 1485 Macedo Concurrence in Senate Amendments — **74–0** (pass) · lower
- Do pass as amended — **7–0** (pass) · upper
- Special Consent AB1485 Macedo et al. By Rubio — **40–0** (pass) · upper
- AB 1485 Macedo Assembly Third Reading — **77–0** (pass) · lower
## Sponsors
- Macedo — primary (person)
- Bryan — coauthor (person)
- Gallagher — coauthor (person)
- Hadwick — coauthor (person)
- Tangipa — coauthor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-02-21** Introduced. To print. `introduction`
- **2025-02-22** From printer. May be heard in committee March 24.
- **2025-02-24** Read first time. `reading-1`
- **2025-03-13** Referred to Com. on REV. & TAX. `referral-committee`
- **2025-04-01** 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`
- **2025-04-02** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2025-04-07** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2025-04-24** 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`
- **2025-04-28** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2025-05-06** From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2025-05-14** In committee: Hearing postponed by committee.
- **2025-05-21** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2025-05-21** Joint Rule 62(a), file notice suspended. (Page 1627.)
- **2025-05-23** From committee: Do pass. (Ayes 14. Noes 0.) (May 23). `committee-passage, committee-passage-favorable`
- **2025-05-27** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2025-06-03** Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 2005.) `passage, reading-1, reading-3`
- **2025-06-04** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2025-06-18** Referred to Com. on REV. & TAX. `referral-committee`
- **2025-07-14** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 9). `amendment-introduction, amendment-passage, committee-passage, referral-committee`
- **2025-07-15** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-1, reading-2, referral-committee`
- **2025-08-18** In committee: Referred to suspense file. `referral-committee`
- **2025-08-29** From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 29). `amendment-introduction, amendment-passage, committee-passage`
- **2025-08-29** Read second time and amended. Ordered returned to second reading. `amendment-passage, reading-1, reading-2`
- **2025-09-02** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2025-09-05** Read third time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-3`
- **2025-09-08** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2025-09-09** Ordered to special consent calendar.
- **2025-09-11** Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2933.). `passage, reading-1, reading-3`
- **2025-09-12** In Assembly. Concurrence in Senate amendments pending.
- **2026-01-29** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 74. Noes 0. Page 3884.). `amendment-passage, committee-passage-favorable`
- **2026-02-05** Enrolled and presented to the Governor at 2:30 p.m.
- **2026-02-10** Approved by the Governor. `executive-signature`
- **2026-02-10** Chaptered by Secretary of State - Chapter 2, Statutes of 2026. `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ef831a35-81f8-469b-b5f2-5d76d8dd9488`. Confidence: reported (aggregated from official California legislature records).
Reference in New Issue View Git Blame Copy Permalink