Property taxation: transfer of base year value: disaster relief.
For families affected by disasters, this means they may have more time to manage property tax transfers during recovery.
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SB 1053 — Property taxation: transfer of base year value: disaster relief.
Last action — August 13 hearing: Held in committee and under submission.
No card. One bill, free forever — alerts when it moves.
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1Introduced
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2In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill has been introduced in the Senate. Introduced February 12, 2026. It must pass committee before a floor vote.
Next likely step: a committee referral and hearing.
Prognosis
Where this bill stands today.
Odds of enactment
LowHow often bills like it became law.
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Introduced
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
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Cleared a recorded vote
Passed 5 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
In plain language
The bill allows for extending the property tax base year value transfer deadline after a disaster.
This bill permits county supervisors to extend the timeframe for transferring property tax base year values for properties affected by disasters. It applies to disasters declared by the Governor occurring between 2026 and 2031.
What this means for you
- Families: For families affected by disasters, this means they may have more time to manage property tax transfers during recovery.
- Small Business: Small businesses facing property damage from disasters can also benefit from additional time to transfer their property tax base values.
Summary
Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property. This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034. 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
- Amended 05/14/26 - Amended Senate Current pdf May 14, 2026
- Introduced 02/12/26 - Introduced pdf February 12, 2026
- SB1053 View text html
Action History
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August 13 hearing: Held in committee and under submission.
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August 5 set for first hearing. Placed on suspense file.
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From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.
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June 22 set for first hearing. Placed on suspense file.
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Referred to Com. on REV. & TAX.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly.
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Ordered to special consent calendar.
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Read second time. Ordered to third reading.
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From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4262.) (May 14).
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Read second time and amended. Ordered to second reading.
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Set for hearing May 14.
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April 13 hearing: Placed on APPR. suspense file.
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Set for hearing April 13.
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From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.
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Set for hearing March 25.
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Referred to Com. on REV. & TAX.
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From printer. May be acted upon on or after March 15.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Roger W. Niello · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Niello, Roger W. Republican
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Carrillo, Juan | Democratic | Yea |
| Gipson, Mike A. | Democratic | Yea |
| McKinnor, Tina | Democratic | Yea |
| Quirk-Silva, Sharon | Democratic | Yea |
| Rodriguez, Michelle | Democratic | Yea |
| DeMaio, Carl | Republican | Yea |
| Sanchez, Kate | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 30 | 0 | 0 | 0 |
| Republican | 9 | 0 | 0 | 1 |
| Total | 39 | 0 | 0 | 1 |
| % of votes cast | 98% | 0% | 0% | 3% |
How each member voted (40)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Cabaldon, Christopher | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Richardson, Laura | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Dahle, Megan | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 2 | 0 | 0 | 0 |
| Democratic | 5 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Cabaldon, Christopher | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Richardson, Laura | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Dahle, Megan | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 4 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 5 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Ashby, Angelique V. | Democratic | Yea |
| Becker, Josh | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| McNerney, Jerry | Democratic | Yea |
| Alvarado-Gil, Marie | Republican | Yea |
Subjects
Frequently asked questions
- What does SB 1053 do?
- Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property. This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034. 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 SB 1053?
- SB 1053 is sponsored by Niello, Roger W. (Republican).
- What is the current status of SB 1053?
- This bill has been introduced in the Senate. Introduced February 12, 2026. It must pass committee before a floor vote.
- Where can I track SB 1053?
- Track SB 1053 free on One Click Politics — get push/email alerts when it moves.
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