California bills · 2025-2026 Regular Session
California SB 1053
Property taxation: transfer of base year value: disaster relief.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Niello (Republican)
Summary
Official abstract published by the California legislature· summary
Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property.
This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034.
Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.
This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
This bill would take effect immediately as a tax levy.
Text versions
- 05/14/26 - Amended Senate· May 14, 2026
- 02/12/26 - Introduced· Feb 12, 2026
- SB1053
Roll-call votes
State vote data last updated Oct 15, 2026, 4:19 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Jun 29, 2026 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| May 28, 2026 Senate | Special Consent | pass | Set your home in California to see |
| May 14, 2026 Senate | Do pass as amended | pass | Set your home in California to see |
| Apr 13, 2026 Senate | Placed on suspense file | pass | Set your home in California to see |
| Mar 25, 2026 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Aug 13, 2026 · House
August 13 hearing: Held in committee and under submission. - Aug 5, 2026 · House
August 5 set for first hearing. Placed on suspense file. - Jun 30, 2026 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR. - Jun 23, 2026 · House
June 22 set for first hearing. Placed on suspense file. - Jun 4, 2026 · House
Referred to Com. on REV. & TAX. - May 28, 2026 · House
In Assembly. Read first time. Held at Desk. - May 28, 2026 · Senate
Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly. - May 26, 2026 · Senate
Ordered to special consent calendar. - May 18, 2026 · Senate
Read second time. Ordered to third reading. - May 14, 2026 · Senate
Read second time and amended. Ordered to second reading. - May 14, 2026 · Senate
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4262.) (May 14). - May 8, 2026 · Senate
Set for hearing May 14. - Apr 13, 2026 · Senate
April 13 hearing: Placed on APPR. suspense file. - Mar 27, 2026 · Senate
Set for hearing April 13. - Mar 25, 2026 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR. - Mar 11, 2026 · Senate
Set for hearing March 25. - Feb 26, 2026 · Senate
Referred to Com. on REV. & TAX. - Feb 13, 2026 · Senate
From printer. May be acted upon on or after March 15. - Feb 12, 2026 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.