California bills · 2025-2026 Regular Session
California SB 603
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 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, 2025, but before January 1, 2030, to extend the above-described time period to transfer by up to 3 years for properties located in that county. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2025, and before January 1, 2030.
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
- 07/16/25 - Amended Assembly· Jul 16, 2025
- 05/07/25 - Amended Senate· May 7, 2025
- 02/20/25 - Introduced· Feb 20, 2025
- SB603
Roll-call votes
State vote data last updated Oct 16, 2026, 12:24 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Jul 14, 2025 House | Do pass as amended and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| May 29, 2025 Senate | Special Consent | pass | Set your home in California to see |
| May 23, 2025 Senate | Do pass | pass | Set your home in California to see |
| May 19, 2025 Senate | Placed on suspense file | pass | Set your home in California to see |
| May 14, 2025 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Aug 29, 2025 · House
August 29 hearing: Held in committee and under submission. - Aug 20, 2025 · House
August 20 set for first hearing. Placed on APPR. suspense file. - Jul 16, 2025 · House
Read second time and amended. Re-referred to Com. on APPR. - Jul 15, 2025 · House
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). - Jun 24, 2025 · House
June 23 set for first hearing. Placed on REV. & TAX. suspense file. - Jun 5, 2025 · House
Referred to Com. on REV. & TAX. - May 29, 2025 · House
In Assembly. Read first time. Held at Desk. - May 29, 2025 · Senate
Read third time. Passed. (Ayes 38. Noes 0. Page 1328.) Ordered to the Assembly. - May 27, 2025 · Senate
Ordered to special consent calendar. - May 23, 2025 · Senate
Read second time. Ordered to third reading. - May 23, 2025 · Senate
From committee: Do pass. (Ayes 6. Noes 0. Page 1206.) (May 23). - May 20, 2025 · Senate
Set for hearing May 23. - May 19, 2025 · Senate
May 19 hearing: Placed on APPR. suspense file. - May 15, 2025 · Senate
Set for hearing May 19. - May 14, 2025 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR. - May 7, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Mar 18, 2025 · Senate
Set for hearing May 14. - Mar 5, 2025 · Senate
Referred to Com. on REV. & TAX. - Feb 21, 2025 · Senate
From printer. May be acted upon on or after March 23. - Feb 20, 2025 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.