PRIA Logo™
CaliforniaAB 14852025-2026 Regular SessionHouseWALLET

Real property tax: documentary transfer tax: exemptions: Native American tribes.

Sponsored By: Alexandra Macedo (Republican)

Signed by Governor

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

No transfer tax on tribal land returns

Deeds that return land in fee simple to a federally recognized tribe, or its wholly owned subsidiary, do not pay the documentary transfer tax. The deed must include covenants that ban commercial activity and limit uses to cultural, educational, recreational, or conservation purposes. This tax break remains in effect until January 1, 2031.

Property tax break for tribal conservation land

Federally recognized tribes, or their wholly owned subsidiaries, get a property tax exemption for land used only for conservation, open space, or preserving tribal traditional knowledge. The land must be open to the public with reasonable limits to protect it. It cannot be held for future development. Small revenue activities like grazing leases, hunting or camping permits, caretaker rent, or parking and admission fees are allowed only when they support the conservation plan and do not create unrelated business income. The exemption covers lien dates from 2026–27 through 2031–32 and ends January 1, 2033.

Sponsors & Cosponsors

Sponsor

  • Alexandra Macedo

    Republican • House

Cosponsors

  • Isaac Bryan

    Democratic • House

  • James Gallagher

    Republican • House

  • Heather Hadwick

    Republican • House

  • David Tangipa

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 231 • No: 0

House vote • 1/29/2026

Item 2 — Assembly AFLOOR

Yes: 74 • No: 0

Senate vote • 9/11/2025

Item 222 — Senate SFLOOR

Yes: 40 • No: 0

legislature vote • 8/29/2025

Vote in CS61

Yes: 7 • No: 0

legislature vote • 8/18/2025

Vote in CS61

Yes: 7 • No: 0

legislature vote • 7/9/2025

Vote in CS83

Yes: 5 • No: 0

House vote • 6/3/2025

Item 139 — Assembly AFLOOR

Yes: 77 • No: 0

legislature vote • 5/23/2025

Vote in CX25

Yes: 14 • No: 0

legislature vote • 5/5/2025

Vote in CX19

Yes: 7 • No: 0

Actions Timeline

  1. Chaptered by Secretary of State - Chapter 2, Statutes of 2026.

    2/10/2026Senate

  2. Approved by the Governor.

    2/10/2026legislature

  3. Enrolled and presented to the Governor at 2:30 p.m.

    2/5/2026legislature

  4. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 74. Noes 0. Page 3884.).

    1/29/2026House

  5. In Assembly. Concurrence in Senate amendments pending.

    9/12/2025House

  6. Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2933.).

    9/11/2025Senate

  7. Ordered to special consent calendar.

    9/9/2025Senate

  8. Read second time. Ordered to third reading.

    9/8/2025Senate

  9. Read third time and amended. Ordered to second reading.

    9/5/2025Senate

  10. Read second time. Ordered to third reading.

    9/2/2025Senate

  11. Read second time and amended. Ordered returned to second reading.

    8/29/2025Senate

  12. From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 29).

    8/29/2025Senate

  13. In committee: Referred to suspense file.

    8/18/2025Senate

  14. Read second time and amended. Re-referred to Com. on APPR.

    7/15/2025Senate

  15. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 9).

    7/14/2025Senate

  16. Referred to Com. on REV. & TAX.

    6/18/2025Senate

  17. In Senate. Read first time. To Com. on RLS. for assignment.

    6/4/2025Senate

  18. Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 2005.)

    6/3/2025House

  19. Read second time. Ordered to third reading.

    5/27/2025House

  20. From committee: Do pass. (Ayes 14. Noes 0.) (May 23).

    5/23/2025House

  21. Joint Rule 62(a), file notice suspended. (Page 1627.)

    5/21/2025House

  22. In committee: Set, first hearing. Referred to APPR. suspense file.

    5/21/2025House

  23. In committee: Hearing postponed by committee.

    5/14/2025House

  24. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR.

    5/6/2025House

  25. Re-referred to Com. on REV. & TAX.

    4/28/2025House

Bill Text

  • Chaptered

    2/10/2026

    HTML

  • Enrolled

    2/2/2026

    HTML

  • Amended Senate

    9/5/2025

    HTML

  • Amended Senate

    8/29/2025

    HTML

  • Amended Senate

    7/15/2025

    HTML

  • Amended Assembly

    4/24/2025

    HTML

  • Amended Assembly

    4/1/2025

    HTML

  • Introduced

    2/21/2025

    HTML

Related Bills

Back to State Legislation