All Roll Calls
Yes: 188 • No: 0
CaliforniaSB 2932025-2026 Regular SessionSenateWALLET
Property taxation: County of Los Angeles: fire victims.
Sponsored By: Sasha Renée Pérez (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 3 benefits, 0 costs, 0 mixed.
Keep low taxes on family homes and farms
Beginning February 16, 2021, a principal home or family farm can pass between parents and children, or between grandparents and grandchildren, without a full tax reassessment. For grandchild transfers, all the child’s parents (other than a qualifying stepparent) must be deceased. To keep the break on a home, the new owner must make it their main home within one year and file the homeowners’ or disabled veterans’ exemption within one year. When the exclusion applies, up to $1,000,000 of value growth above the prior taxable value is shielded. The new taxable value stays at the prior taxable value unless fair market value is more than $1,000,000 above it; only the excess is added. You must file a claim with the county assessor. If you later stop qualifying for the exemptions, the exclusion ends. For farms, each legal parcel is tested on its own.
Extra time for 2025 Los Angeles fire victims
If your property was damaged or destroyed by the 2025 Palisades, Eaton, Hurst, Lidia, Sunset, or Woodley Fire and the Governor declared an emergency, you get more time to file. The assessor must have mailed a supplemental or escape assessment on or after the emergency date for a prior unrecorded transfer, and you acquired ownership on or after that date. A parent‑child or grandparent‑grandchild exclusion claim is on time if filed within three years after the mailing date. For family home or farm claims, the same three‑year rule applies. Your homeowners’ or disabled veterans’ exemption filing is on time if filed within one year after that mailing date. These extensions apply only to claims filed before January 1, 2031.
State to issue forms and reimburse local costs
The State Board of Equalization adopts emergency rules and provides claim forms and instructions after consulting county assessors. If the Commission on State Mandates finds state‑mandated costs, the state reimburses local agencies and school districts under existing law.
Sponsors & Cosponsors
Sponsor
Sasha Renée Pérez
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 9/12/2025
Item 116 — Senate SFLOOR
Yes: 38 • No: 0
House vote • 9/11/2025
Item 105 — Assembly AFLOOR
Yes: 76 • No: 0
legislature vote • 8/29/2025
Vote in CX25
Yes: 11 • No: 0
legislature vote • 7/14/2025
Vote in CX19
Yes: 7 • No: 0
Senate vote • 5/29/2025
Item 301 — Senate SFLOOR
Yes: 38 • No: 0
legislature vote • 5/23/2025
Vote in CS61
Yes: 6 • No: 0
legislature vote • 4/28/2025
Vote in CS61
Yes: 7 • No: 0
legislature vote • 4/9/2025
Vote in CS83
Yes: 5 • No: 0
Actions Timeline
Chaptered by Secretary of State. Chapter 539, Statutes of 2025.
10/10/2025SenateApproved by the Governor.
10/10/2025legislatureEnrolled and presented to the Governor at 2 p.m.
9/23/2025legislatureAssembly amendments concurred in. (Ayes 38. Noes 0. Page 2998.) Ordered to engrossing and enrolling.
9/12/2025SenateIn Senate. Concurrence in Assembly amendments pending.
9/12/2025SenateRead third time. Passed. (Ayes 76. Noes 0. Page 3320.) Ordered to the Senate.
9/11/2025HouseRead second time. Ordered to third reading.
9/3/2025HouseRead second time and amended. Ordered to second reading.
9/2/2025HouseFrom committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).
8/29/2025HouseAugust 20 set for first hearing. Placed on APPR. suspense file.
8/20/2025HouseFrom committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.
7/15/2025HouseFrom committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
7/8/2025HouseJune 23 set for first hearing. Placed on REV. & TAX. suspense file.
6/24/2025HouseFrom committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
6/16/2025HouseReferred to Com. on REV. & TAX.
6/5/2025HouseIn Assembly. Read first time. Held at Desk.
5/29/2025HouseRead third time. Passed. (Ayes 38. Noes 0. Page 1324.) Ordered to the Assembly.
5/29/2025SenateOrdered to special consent calendar.
5/27/2025SenateRead second time. Ordered to third reading.
5/23/2025SenateFrom committee: Do pass. (Ayes 6. Noes 0. Page 1194.) (May 23).
5/23/2025SenateSet for hearing May 23.
5/16/2025SenateApril 28 hearing: Placed on APPR. suspense file.
4/28/2025SenateSet for hearing April 28.
4/17/2025SenateRead second time and amended. Re-referred to Com. on APPR.
4/10/2025SenateFrom committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 740.) (April 9).
4/9/2025Senate
Bill Text
Chaptered
10/10/2025
Enrolled
9/17/2025
Amended Assembly
9/2/2025
Amended Assembly
7/8/2025
Amended Assembly
6/16/2025
Amended Senate
4/10/2025
Amended Senate
3/24/2025
Introduced
2/6/2025