SB 520

  • California Senate Bill
  • 2023-2024 Regular Session
  • Introduced in Senate Feb 14, 2023
  • Passed Senate May 25, 2023
  • Passed Assembly Sep 13, 2023
  • Became Law Oct 11, 2023

Property taxation: homeowners' exemption.

Abstract

Existing law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a dwelling, as defined. Existing law provides that this exemption does not extend, among other things, to property that is rented, vacant, under construction on the lien date, or that is a vacation or secondary home of the owner or owners. Existing law provides that, notwithstanding this provision, if a person receiving the exemption is not occupying the dwelling on the lien date because the dwelling was damaged in a misfortune or calamity, the person shall be deemed to occupy that same dwelling as their principal place of residence on the lien date, provided the person's absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so. This bill would provide that, if a person receiving the exemption is not occupying the dwelling because they are confined to a hospital or other care facility, the person shall be deemed to occupy that dwelling as their principal place of residence, provided that the person would occupy the dwelling if they were not confined to the hospital or other care facility, the person intends to return to the dwelling when possible to do so, and the dwelling is not rented or leased to a person that is not described in specified law. This bill would take effect immediately as a tax levy.

Bill Sponsors (1)

Votes


Actions


Oct 11, 2023

California State Legislature

Chaptered by Secretary of State. Chapter 781, Statutes of 2023.

California State Legislature

Approved by the Governor.

Sep 21, 2023

California State Legislature

Enrolled and presented to the Governor at 4 p.m.

Sep 14, 2023

Senate

Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2845.) Ordered to engrossing and enrolling.

Sep 13, 2023

Assembly

Read third time. Passed. (Ayes 78. Noes 0. Page 3460.) Ordered to the Senate.

Senate

In Senate. Concurrence in Assembly amendments pending.

Sep 05, 2023

Assembly

Read second time. Ordered to third reading.

Sep 01, 2023

Assembly

Read second time and amended. Ordered to second reading.

Assembly

From committee: Do pass as amended. (Ayes 15. Noes 0.) (September 1).

Aug 23, 2023

Assembly

August 23 set for first hearing. Placed on suspense file.

Jul 11, 2023

Assembly

From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 10). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Jun 27, 2023

Assembly

June 26 set for first hearing. Placed on REV. & TAX. suspense file.

Jun 08, 2023

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

May 25, 2023

Assembly

In Assembly. Read first time. Held at Desk.

Senate

Read third time. Passed. (Ayes 40. Noes 0. Page 1301.) Ordered to the Assembly.

May 23, 2023

Senate

Ordered to special consent calendar.

May 18, 2023

Senate

Read second time. Ordered to third reading.

Senate

From committee: Do pass. (Ayes 7. Noes 0. Page 1174.) (May 18).

May 16, 2023

Senate

Set for hearing May 18.

May 15, 2023

Senate

May 15 hearing: Placed on APPR suspense file.

May 05, 2023

Senate

Set for hearing May 15.

May 03, 2023

Senate

From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 993.) (May 3). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Apr 20, 2023

Senate

Set for hearing May 3.

Mar 20, 2023

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on GOV. & F.

Feb 22, 2023

Senate

Referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Feb 15, 2023

Senate

From printer. May be acted upon on or after March 17.

Feb 14, 2023

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB520 HTML
02/14/23 - Introduced PDF
03/20/23 - Amended Senate PDF
09/01/23 - Amended Assembly PDF
09/18/23 - Enrolled PDF
10/11/23 - Chaptered PDF

Related Documents

Document Format
04/28/23- Senate Governance and Finance PDF
05/12/23- Senate Appropriations PDF
05/20/23- Sen. Floor Analyses PDF
06/23/23- Assembly Revenue and Taxation PDF
07/07/23- Assembly Revenue and Taxation PDF
08/21/23- Assembly Appropriations PDF
09/05/23- ASSEMBLY FLOOR ANALYSIS PDF
09/14/23- Sen. Floor Analyses PDF

Sources

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