California bills · 2025-2026 Regular Session
California AB 1253
Property taxation: newly constructed property: reconstruction of damaged or destroyed property.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Schultz (Democratic)
Summary
Official abstract published by the California legislature· summary
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.
This bill would authorize an assessor, in the case where state or local government action mandates a suspension or modification of rebuild development standards, and subject to specified law, to align the assessment of "substantial equivalence" with the requirements and criteria set forth by the government for reconstruction of property damaged by the 2025 fire disasters in Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley, as provided.
Text versions
- 05/05/25 - Amended Assembly· May 5, 2025
- 04/21/25 - Amended Assembly· Apr 21, 2025
- 02/21/25 - Introduced· Feb 21, 2025
- AB1253
Roll-call votes
State vote data last updated Oct 16, 2026, 12:24 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Apr 28, 2025 House | Do pass as amended and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Feb 2, 2026 · House
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. - Jan 31, 2026 · House
Died pursuant to Art. IV, Sec. 10(c) of the Constitution. - May 23, 2025 · House
In committee: Held under submission. - May 21, 2025 · House
Joint Rule 62(a), file notice suspended. (Page 1627.) - May 21, 2025 · House
In committee: Set, first hearing. Referred to APPR. suspense file. - May 14, 2025 · House
In committee: Hearing postponed by committee. - May 6, 2025 · House
Re-referred to Com. on APPR. - May 5, 2025 · House
Read second time and amended. - May 1, 2025 · House
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 28). - Apr 28, 2025 · House
In committee: Set, first hearing. Referred to REV. & TAX. suspense file. - Apr 21, 2025 · House
Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96. - Apr 21, 2025 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on B. & P. Read second time and amended. - Mar 13, 2025 · House
Referred to Com. on B. & P. - Feb 24, 2025 · House
Read first time. - Feb 22, 2025 · House
From printer. May be heard in committee March 24. - Feb 21, 2025 · House
Introduced. To print.