Henry Stern
- Democratic
- Senator
- District 27
Author
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 this constitutional authority, existing law partially exempts from property taxation property used exclusively for rental housing and related facilities, if specified criteria are met, including, except in the case of a limited partnership in which the managing general partner is a nonprofit corporation eligible for the exemption, that 90% or more of the occupants of the property are lower income households whose rents do not exceed the rent limits prescribed by a specified law. Existing law limits the total exemption amount allowed to a taxpayer, with respect to a single property or multiple properties for any fiscal year on the sole basis of the application of this criterion, to $20,000,000 of assessed value. This bill would remove the above-described limit on the total exemption amount with respect to property tax lien dates occurring on and after the effective date of the bill. By adding to the duties of local tax officials, the bill would impose a state-mandated local program. 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. 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.
June 20 hearing: Heard for testimony only.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 39. Noes 0. Page 3937.) Ordered to the Assembly.
Ordered to special consent calendar.
From committee: Do pass. (Ayes 7. Noes 0. Page 3797.) (May 19).
Read second time. Ordered to third reading.
Set for hearing May 19.
May 2 hearing: Placed on APPR suspense file.
Set for hearing May 2.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3460.) (April 20). Re-referred to Com. on APPR.
Set for hearing April 20.
April 21 hearing postponed by committee.
Set for hearing April 21.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Set for hearing April 7.
April 7 set for first hearing canceled at the request of author.
From printer.
Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1456 | HTML |
| 02/18/22 - Introduced | |
| 03/31/22 - Amended Senate |
| Document | Format |
|---|---|
| 04/18/22- Senate Governance and Finance | |
| 04/29/22- Senate Appropriations | |
| 05/21/22- Sen. Floor Analyses | |
| 06/17/22- Assembly Revenue and Taxation |
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