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California bills · 2025-2026 Regular Session

California AB 1485

Property tax: documentary transfer tax: exemptions: Native American tribes.

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

Sponsors

Cosponsors (4)

Summary

Official abstract published by the California legislature· summary

(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. This bill would provide that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, for the property tax lien dates for the 2026–27 fiscal year to the 2031–32 fiscal year, inclusive, property may be owned and operated by a federally recognized Indian tribe or a wholly owned subsidiary of a federally recognized Indian tribe meeting certain requirements. By expanding the duties of local tax officials, this bill would impose a state-mandated local program. (2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified. This bill would, until January 1, 2031, exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined. (3) Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. (4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. (5) This bill would take effect immediately as a tax levy.

Text versions

Roll-call votes

State vote data last updated Oct 16, 2026, 8:07 AM.

DateVoteResultYour legislators
Jan 29, 2026
House		AB 1485 Macedo Concurrence in Senate AmendmentspassSet your home in California to see
Sep 11, 2025
Senate		Special Consent AB1485 Macedo et al. By RubiopassSet your home in California to see
Aug 29, 2025
Senate		Do pass as amendedpassSet your home in California to see
Aug 18, 2025
Senate		Placed on suspense filepassSet your home in California to see
Jul 9, 2025
Senate		Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]passSet your home in California to see
Jun 3, 2025
House		AB 1485 Macedo Assembly Third ReadingpassSet your home in California to see
May 23, 2025
House		Do pass.passSet your home in California to see
May 5, 2025
House		Do pass and be re-referred to the Committee on [Appropriations]passSet your home in California to see

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