California 2023-2024 Regular Session Status: Passed Assembly

AB 3268 — Property taxation: low-value exemption: possessory interests in publicly owned streets and sidewalks.

Last action — In committee: Set, first hearing. Hearing canceled at the request of author.

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  1. ✓
    Introduced
  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 “Passed Assembly” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 authorizes the Legislature, with the approval of 23 of the membership of each house, to allow a county board of supervisors to exempt from property taxation those properties having a value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000, or $50,000 for lien dates occurring on or after January 1, 2020, and before January 1, 2025, in the case of possessory interests and, in the case of certain possessory interests, for lien dates occurring on or after January 1, 2025. This bill would instead apply the above-described authority for an exemption of $50,000 to lien dates occurring on or after January 1, 2020, and before January 1, 2030, in the case of possessory interests and, in the case of certain possessory interests, to lien dates occurring on or after January 1, 2030. 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 declare findings and reporting requirements in compliance with this requirement, including that each county assessor report to the State Board of Equalization, as specified, and post that information on its internet website. By imposing additional duties on each county assessor, this bill would impose a state-mandated local program. 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. In committee: Set, first hearing. Hearing canceled at the request of author.

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

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

  4. Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 5447.)

  5. Read second time. Ordered to Consent Calendar.

  6. From committee: Do pass. To Consent Calendar. (Ayes 15. Noes 0.) (May 15).

  7. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 22). Re-referred to Com. on APPR.

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

  9. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  10. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  11. Re-referred to Com. on L. GOV.

  12. From committee chair, with author's amendments: Amend, and re-refer to Com. on L. GOV. Read second time and amended.

  13. Re-referred to Com. on L. GOV.

  14. From committee chair, with author's amendments: Amend, and re-refer to Com. on L. GOV. Read second time and amended.

  15. Referred to Com. on L. GOV.

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

  17. Read first time. To print.

Sponsors

  • Low · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Low

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

AB 3268 Low Consent Calendar Second Day

Passed 71 Yea · 0 Nay · 9 Other
Party YeaNayPresentNot Voting
Democratic 43004
Republican 13001
Unaffiliated 15004
Total 71009
% of votes cast 89%0%0%11%
How each member voted (80)
Member Party Vote
Maienschein — Yea
Rodriguez — Yea
Villapudua — Yea
Ting — Yea
Jones-Sawyer — Yea
McCarty — Yea
Rendon — Yea
Wood — Yea
Low — Yea
Waldron — Yea
Santiago — Yea
Holden — Not Voting
Friedman — Not Voting
Mathis — Not Voting
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Not Voting
Vince Fong — Yea
Wendy Carrillo — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Not Voting
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Not Voting
Connolly, Damon Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Not Voting
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Lowenthal, Josh Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Not Voting
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Yea
Soria, Esmeralda Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Yea
Chen, Phillip Republican Yea
Dahle, Megan Republican Not Voting
Davies, Laurie Republican Yea
Dixon, Diane Republican Yea
Essayli, Bill Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Hoover, Josh Republican Yea
Lackey, Tom Republican Yea
Patterson, Joe Republican Yea
Sanchez, Kate Republican Yea
Ta, Tri Republican Yea
Wallis, Greg Republican Yea

Official roll call →

Do pass. To Consent Calendar.

Passed 15 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 3000
Democratic 9000
Republican 3000
Total 15000
% of votes cast 100%0%0%0%
How each member voted (15)
Member Party Vote
Villapudua — Yea
Jim Patterson — Yea
Wendy Carrillo — Yea
Arambula, Joaquin Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Hart, Gregg Democratic Yea
Pellerin, Gail Democratic Yea
Wicks, Buffy Democratic Yea
Dixon, Diane Republican Yea
Sanchez, Kate Republican Yea
Ta, Tri Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 3268 do?
The California Constitution authorizes the Legislature, with the approval of 23 of the membership of each house, to allow a county board of supervisors to exempt from property taxation those properties having a value too low to justify the costs of assessment and collection. Existing property tax law implementing this authority generally limits any exemption granted under this constitutional provision by a county board of supervisors to real property with a total base year value, or personal property with a full value, not exceeding $10,000, or $50,000 for lien dates occurring on or after January 1, 2020, and before January 1, 2025, in the case of possessory interests and, in the case of certain possessory interests, for lien dates occurring on or after January 1, 2025. This bill would instead apply the above-described authority for an exemption of $50,000 to lien dates occurring on or after January 1, 2020, and before January 1, 2030, in the case of possessory interests and, in the case of certain possessory interests, to lien dates occurring on or after January 1, 2030. 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 declare findings and reporting requirements in compliance with this requirement, including that each county assessor report to the State Board of Equalization, as specified, and post that information on its internet website. By imposing additional duties on each county assessor, this bill would impose a state-mandated local program. 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 3268?
AB 3268 is sponsored by Low.
What is the current status of AB 3268?
This bill died with 2023-2024 Regular Session. It reached “Passed Assembly” 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 3268?
Track AB 3268 free on One Click Politics — get push/email alerts when it moves.

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