California 2023-2024 Regular Session Status: In Committee 1 D cosponsors

AB 1014 — Property taxation: exemption: principal residence: disabled veterans and their unmarried surviving spouses.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

The California Constitution provides various veteran's real property tax exemptions, including a $1,000 exemption for veterans meeting certain criteria, a $1,000 exemption for unmarried spouses of deceased veterans meeting certain criteria, and a $1,000 exemption for parents of deceased veterans meeting certain criteria (regular veteran's exemptions) . The California Constitution also authorizes the Legislature to exempt from property taxation in whole or in part the home of a person or a person's spouse, including an unmarried surviving spouse, if the person incurred specified injuries or died while on active duty in military service, as described. Existing property tax law, pursuant to this authorization, provides a disabled veteran's property tax exemption for the principal place of residence of a veteran, the veteran's spouse, or the veteran and veteran's spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service (disabled veteran's exemption) . Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000 if the household income of the claimant does not exceed $40,000, as adjusted for inflation, as specified. Existing property tax law provides that a disabled veteran's exemption granted to a claimant is in lieu of the regular veteran's exemptions and any other real property tax exemption to which the claimant may be entitled. This bill, for property tax lien dates occurring on or after January 1, 2024, would instead allow a claimant to combine the disabled veteran's exemption with any other real property exemption to which the claimant may be entitled, including the regular veteran's exemptions. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would state the intent of the Legislature to comply with these requirements. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. 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.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. Re-referred to Com. on M. & V.A.

  4. From committee chair, with author's amendments: Amend, and re-refer to Com. on M. & V.A. Read second time and amended.

  5. Referred to Coms. on M. & V.A. and REV. & TAX.

  6. From printer. May be heard in committee March 18.

  7. Read first time. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation veterans
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Frequently asked questions

What does AB 1014 do?
The California Constitution provides various veteran's real property tax exemptions, including a $1,000 exemption for veterans meeting certain criteria, a $1,000 exemption for unmarried spouses of deceased veterans meeting certain criteria, and a $1,000 exemption for parents of deceased veterans meeting certain criteria (regular veteran's exemptions) . The California Constitution also authorizes the Legislature to exempt from property taxation in whole or in part the home of a person or a person's spouse, including an unmarried surviving spouse, if the person incurred specified injuries or died while on active duty in military service, as described. Existing property tax law, pursuant to this authorization, provides a disabled veteran's property tax exemption for the principal place of residence of a veteran, the veteran's spouse, or the veteran and veteran's spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service (disabled veteran's exemption) . Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000 if the household income of the claimant does not exceed $40,000, as adjusted for inflation, as specified. Existing property tax law provides that a disabled veteran's exemption granted to a claimant is in lieu of the regular veteran's exemptions and any other real property tax exemption to which the claimant may be entitled. This bill, for property tax lien dates occurring on or after January 1, 2024, would instead allow a claimant to combine the disabled veteran's exemption with any other real property exemption to which the claimant may be entitled, including the regular veteran's exemptions. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would state the intent of the Legislature to comply with these requirements. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. 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.
Who sponsors AB 1014?
AB 1014 is sponsored by Schiavo, Pilar (Democratic).
What is the current status of AB 1014?
This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 1014?
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