All Roll Calls
Yes: 243 • No: 0
CaliforniaSB 8632025-2026 Regular SessionSenateWALLET
Real property taxation: tax administration.
Sponsored By: Sponsor information unavailable
Signed by Governor
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 2 benefits, 1 costs, 3 mixed.
Film credits can move to parent companies
Film and TV credits created by a single‑member LLC that is disregarded for tax can be assigned to the corporation that owns it or to an affiliated corporation. The credit is not blocked just because the LLC is not the qualified taxpayer or the credit is bigger than the LLC’s own tax. This applies only to credits under Sections 23685, 23695, or 23698 that were assigned and claimed on a timely filed return for tax years that start on or before January 1, 2025.
Bigger fines for illegal tobacco sales
Breaking these tobacco rules is a misdemeanor with fines up to $5,000, up to one year in county jail, or both. Civil penalties also rise with repeat violations in five years: $1,000–$2,000 (first), $2,500–$3,500 (second), $4,000–$5,000 (third), $5,500–$6,500 (fourth), and up to $10,000 (fifth or more). The Attorney General or local prosecutors can bring civil cases. Fines go to the Cigarette and Tobacco Products Compliance Fund.
When property tax payments count on time
Mailed property tax payments count as received on the postmark date. Using an approved delivery service counts on the shipment date if it offers next-business-day delivery by 5 p.m. If there is no postmark or shipment date, the date is when the county gets it, or the mailed date if you show proof. The tax office can refuse mail that arrives more than 30 days after the due date. Paying on the agency’s website or phone counts the day you finish the transaction if you keep proof; some electronic fund transfers do not use this rule. These “deemed received” rules do not apply to redeeming tax-defaulted property under the law—you must make sure the collector actually receives that redemption payment on time.
New sales rules for tobacco retailers
Tobacco retailers must make vendor‑assisted, face‑to‑face sales. Delivery sales into California are allowed only if the seller follows the Jenkins Act, has required California licenses, and complies with escrow and local sale rules. The Attorney General can require delivery sellers to report sales. Lawful vending machine sales remain allowed.
Lower minimum prices at tax auctions
At public auctions of tax‑defaulted property, the county can lower the minimum bid in three cases. It can drop the price after a partial redemption, after a partial cancellation (limited by the same ratio as the forgiven share), or when a special assessment or direct charge tied to the default is reduced or removed. This can make some auction prices lower.
Local sales taxes start on set dates
Local sales tax ordinances can take effect only on the first day of a calendar quarter. They must also be timed so they do not start later than the first quarter that begins more than 110 days after the election. This keeps tax start dates aligned with elections and quarter starts.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 9/8/2025
Item 184 — Senate SFLOOR
Yes: 39 • No: 0
House vote • 9/4/2025
Item 124 — Assembly AFLOOR
Yes: 78 • No: 0
House vote • 7/14/2025
Item 75 — Assembly AFLOOR
Yes: 77 • No: 0
legislature vote • 7/7/2025
Vote in CX19
Yes: 7 • No: 0
Senate vote • 5/1/2025
Item 140 — Senate SFLOOR
Yes: 37 • No: 0
legislature vote • 4/23/2025
Vote in CS83
Yes: 5 • No: 0
Actions Timeline
Chaptered by Secretary of State. Chapter 462, Statutes of 2025.
10/7/2025SenateApproved by the Governor.
10/7/2025legislatureEnrolled and presented to the Governor at 3 p.m.
9/16/2025legislatureAssembly amendments concurred in. (Ayes 39. Noes 0. Page 2579.) Ordered to engrossing and enrolling.
9/8/2025SenateIn Senate. Concurrence in Assembly amendments pending.
9/4/2025SenateRead third time. Passed. (Ayes 78. Noes 0. Page 2905.) Ordered to the Senate.
9/4/2025HouseOrdered to third reading.
8/28/2025HouseRead third time and amended.
8/28/2025HouseOrdered to third reading.
8/28/2025HouseAction rescinded whereby bill was read third time, passed, and ordered to the Senate.
8/28/2025In Assembly. Held at Desk.
8/19/2025HouseOrdered to the Assembly.
8/18/2025SenateIn Senate. Concurrence in Assembly amendments pending.
7/14/2025SenateRead third time. Passed. (Ayes 77. Noes 0. Page 2539.) Ordered to the Senate.
7/14/2025HouseRead second time. Ordered to consent calendar.
7/9/2025HouseFrom committee: Do pass. Ordered to consent calendar. (Ayes 7. Noes 0.) (July 7).
7/8/2025House(Corrected July 8).
7/8/2025HouseFrom committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
6/27/2025HouseJune 23 set for first hearing canceled at the request of author.
6/24/2025HouseReferred to Com. on REV. & TAX.
5/19/2025HouseIn Assembly. Read first time. Held at Desk.
5/1/2025HouseRead third time. Passed. (Ayes 37. Noes 0. Page 984.) Ordered to the Assembly.
5/1/2025SenateRead second time. Ordered to consent calendar.
4/24/2025SenateFrom committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 873.) (April 23).
4/23/2025SenateSet for hearing April 23.
4/4/2025Senate
Bill Text
Chaptered
10/7/2025
Enrolled
9/10/2025
Amended Assembly
8/28/2025
Amended Assembly
6/27/2025
Introduced
3/19/2025