Bob Archuleta
- Democratic
- Senator
- District 30
Author
The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption and a veterans' organization exemption. This bill would exempt from taxation, as provided, property owned by, and that constitutes the principal place of residence of, a veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly, if the veteran is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as defined, as a result of injury or disease incurred in military service. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran was alive and if certain conditions are met. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2026, but occurring before January 1, 2036. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. 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 also would include additional information required for any bill authorizing a new tax expenditure. 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.
Retained in suspense file.
July 14 hearing: Placed on REV. & TAX. suspense file.
Read second time and amended. Re-referred to Com. on REV. & TAX.
From committee: Do pass as amended and re-refer to Com. on REV. & TAX. with recommendation: To consent calendar. (Ayes 8. Noes 0.) (July 1).
Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96.
Referred to Coms. on REV. & TAX. and M. & V.A.
Read third time. Passed. (Ayes 38. Noes 0. Page 1324.) Ordered to the Assembly.
In Assembly. Read first time. Held at Desk.
Ordered to special consent calendar.
From committee: Do pass. (Ayes 6. Noes 0. Page 1195.) (May 23).
Read second time. Ordered to third reading.
Set for hearing May 23.
May 12 hearing: Placed on APPR. suspense file.
Set for hearing May 12.
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 4. Noes 0. Page 918.) (April 28). Re-referred to Com. on APPR.
Set for hearing April 28.
From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0. Page 568.) (March 26). Re-referred to Com. on M. & V.A.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Set for hearing March 26.
Referred to Coms. on REV. & TAX. and M. & V.A.
From printer. May be acted upon on or after March 13.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB296 | HTML |
| 02/10/25 - Introduced | |
| 03/19/25 - Amended Senate | |
| 07/03/25 - Amended Assembly |
| Document | Format |
|---|---|
| 03/21/25- Senate Revenue and Taxation | |
| 03/24/25- Senate Revenue and Taxation | |
| 04/28/25- Senate Committee on Military and Veterans Affairs | |
| 05/09/25- Senate Appropriations | |
| 05/25/25- Sen. Floor Analyses | |
| 06/27/25- Assembly Military and Veterans Affairs | |
| 07/11/25- Assembly Revenue and Taxation |
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