republic-os/legislation/us/states/ca/20252026/sb-863.md

---
type: "Bill"
title: "Taxation."
description: "(1) Existing property tax law specifies the date on which a remittance to a taxing agency is deemed to be received depending on the method of delivery, as provided, including for items mailed with an official postmark."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20252026"
identifier: "SB 863"
citation: "California SB 863 (20252026)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Committee on Revenue and Taxation"]
version_count: 6
action_count: 27
vote_count: 6
first_action: "2025-03-19"
last_action: "2025-10-07"
source: "openstates"
source_identifier: "ocd-bill/46c5e063-3e3e-4713-9122-64364df84b24"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB863"
source_hash: "b858918445b59dbe121a563c445f446b99d18584d9afecf0b92e2fc5bfb6c5d4"
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 SB 863 (20252026) — Taxation.

(1) Existing property tax law specifies the date on which a remittance to a taxing agency is deemed to be received depending on the method of delivery, as provided, including for items mailed with an official postmark.

## Version chain

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

1. **03/19/25 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB863&version=20250SB86399INT)
2. **06/27/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB863&version=20250SB86398AMD)
3. **08/28/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB863&version=20250SB86397AMD)
4. **10/07/25 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB863&version=20250SB86395CHP)
5. **SB863** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB863)
6. **09/10/25 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB863&version=20250SB86396ENR)

## Votes

- Unfinished Business SB863 REV. & TAX. (McNerney) Concurrence — **39–0** (pass) · upper
- SB 863 Rev. & Tax. Consent Calendar Second Day — **77–0** (pass) · lower
- Do pass. To Consent Calendar. — **7–0** (pass) · lower
- SB 863 Revenue and Taxation Senate Third Reading By GIPSON — **78–0** (pass) · lower
- Consent Calendar 2nd SB863 REV. & TAX. — **37–0** (pass) · upper
- Do pass and be ordered to the Consent Calendar — **5–0** (pass) · upper

## Sponsors

- Committee on Revenue and Taxation — primary (person)

## Timeline

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

- **2025-03-19** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2025-03-20** From printer. May be acted upon on or after April 19.
- **2025-03-26** Referred to Com. on REV. & TAX. `referral-committee`
- **2025-04-04** Set for hearing April 23.
- **2025-04-23** From committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 873.) (April 23). `committee-passage, committee-passage-favorable`
- **2025-04-24** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2025-05-01** Read third time. Passed. (Ayes 37. Noes 0. Page 984.) Ordered to the Assembly. `passage, reading-1, reading-3`
- **2025-05-01** In Assembly. Read first time. Held at Desk. `reading-1`
- **2025-05-19** Referred to Com. on REV. & TAX. `referral-committee`
- **2025-06-24** June 23 set for first hearing canceled at the request of author.
- **2025-06-27** 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`
- **2025-07-08** From committee: Do pass. Ordered to consent calendar. (Ayes 7. Noes 0.) (July 7). `committee-passage, committee-passage-favorable`
- **2025-07-08** (Corrected July 8).
- **2025-07-09** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2025-07-14** Read third time. Passed. (Ayes 77. Noes 0. Page 2539.) Ordered to the Senate. `passage, reading-1, reading-3`
- **2025-07-14** In Senate. Concurrence in Assembly amendments pending.
- **2025-08-18** Ordered to the Assembly.
- **2025-08-19** In Assembly. Held at Desk.
- **2025-08-28** Action rescinded whereby bill was read third time, passed, and ordered to the Senate. `passage, reading-3`
- **2025-08-28** Ordered to third reading.
- **2025-08-28** Read third time and amended. `amendment-passage, reading-1, reading-3`
- **2025-09-04** Read third time. Passed. (Ayes 78. Noes 0. Page 2905.) Ordered to the Senate. `passage, reading-1, reading-3`
- **2025-09-04** In Senate. Concurrence in Assembly amendments pending.
- **2025-09-08** Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2579.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2025-09-16** Enrolled and presented to the Governor at 3 p.m.
- **2025-10-07** Approved by the Governor. `executive-signature`
- **2025-10-07** Chaptered by Secretary of State. Chapter 462, Statutes of 2025. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/46c5e063-3e3e-4713-9122-64364df84b24`. Confidence: reported (aggregated from official California legislature records).