All Roll Calls
Yes: 133 • No: 0
CaliforniaAB 15162025-2026 Regular SessionHouseWALLET
Real property taxation.
Sponsored By: Sponsor information unavailable
Signed by Governor
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 1 costs, 1 mixed.
No reassessment for active solar systems
Adding a qualifying active solar energy system does not count as new construction, so your property is not reassessed for it. The rule covers lien dates from 1999–2000 through 2025–26 and lasts until a later change in ownership. It includes storage, power conditioning, transfer gear, and spare parts; mixed-use pipes and dual-use equipment count at 75% of value, and non‑solar auxiliary gear is excluded. If you buy a new building from an owner‑builder who did not get this exclusion, you can claim it; the assessor reduces your base value by the solar share of your purchase price minus any rebates. Beginning January 1, 2027, initial purchasers have three years to file a timely claim; later valid claims start on the lien date of the year filed.
Exemptions end when property is sold
When property with college, school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemptions is sold or transferred, the exemption ends that day. The change can trigger an escape assessment and extra tax for the period after the transfer. A new owner may seek a new exemption under Section 271 if eligible.
Refunds for property tax exemptions with deadlines
Eligible exemptions apply to supplemental assessments, which can lower or cancel a supplemental tax bill. File within 30 days after the supplemental notice to get 100% of the exemption; late filings may get 90% or 85%, subject to delinquency rules. If you buy property during the year and would have qualified on the lien date, file within 90 days after the first day of the next month or by February 15, whichever is earlier, to cancel or refund tax, penalty, and interest. Late applications often qualify for an 85% refund; refunds are prorated to the days qualified, and amounts over $250 are canceled or refunded when a proper claim is filed. If the current roll already shows an exemption and the supplemental would be larger, the difference applies to reduce the supplemental assessment.
State pays locals for mandates
If the Commission on State Mandates finds this law creates state‑mandated costs, the state reimburses local agencies and school districts. Payments follow the existing reimbursement process in state law.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 7/10/2025
Item 170 — Senate SFLOOR
Yes: 37 • No: 0
legislature vote • 6/25/2025
Vote in CS83
Yes: 5 • No: 0
House vote • 5/15/2025
Item 174 — Assembly AFLOOR
Yes: 69 • No: 0
legislature vote • 5/7/2025
Vote in CX25
Yes: 15 • No: 0
legislature vote • 4/21/2025
Vote in CX19
Yes: 7 • No: 0
Actions Timeline
Chaptered by Secretary of State - Chapter 72, Statutes of 2025.
7/28/2025SenateApproved by the Governor.
7/28/2025legislatureEnrolled and presented to the Governor at 3:30 p.m.
7/15/2025legislatureIn Assembly. Ordered to Engrossing and Enrolling.
7/10/2025HouseRead third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2044.).
7/10/2025SenateRead second time. Ordered to Consent Calendar.
7/8/2025SenateFrom committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.
7/7/2025SenateFrom committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 25). Re-referred to Com. on APPR.
6/25/2025SenateReferred to Com. on REV. & TAX.
5/28/2025SenateIn Senate. Read first time. To Com. on RLS. for assignment.
5/15/2025SenateRead third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1570.)
5/15/2025HouseRead second time. Ordered to Consent Calendar.
5/8/2025HouseFrom committee: Do pass. To Consent Calendar. (Ayes 15. Noes 0.) (May 7).
5/7/2025HouseFrom committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (April 21). Re-referred to Com. on APPR.
4/22/2025HouseReferred to Com. on REV. & TAX.
3/24/2025HouseFrom printer. May be heard in committee April 13.
3/14/2025HouseRead first time. To print.
3/13/2025House
Bill Text
Chaptered
7/28/2025
Enrolled
7/11/2025
Introduced
3/13/2025