Roger Niello
- Republican
- Senator
- District 6
Author
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.
August 29 hearing: Held in committee and under submission.
August 20 set for first hearing. Placed on APPR. suspense file.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14).
June 23 set for first hearing. Placed on REV. & TAX. suspense file.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 38. Noes 0. Page 1328.) Ordered to the Assembly.
Ordered to special consent calendar.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 6. Noes 0. Page 1206.) (May 23).
Set for hearing May 23.
May 19 hearing: Placed on APPR. suspense file.
Set for hearing May 19.
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.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Set for hearing May 14.
From printer. May be acted upon on or after March 23.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB603 | HTML |
| 02/20/25 - Introduced | |
| 05/07/25 - Amended Senate | |
| 07/16/25 - Amended Assembly |
| Document | Format |
|---|---|
| 05/09/25- Senate Revenue and Taxation | |
| 05/16/25- Senate Appropriations | |
| 05/26/25- Sen. Floor Analyses | |
| 06/20/25- Assembly Revenue and Taxation | |
| 07/11/25- Assembly Revenue and Taxation | |
| 08/18/25- Assembly Appropriations |
Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.
If you notice any inconsistencies with these official sources, feel free to file an issue.