California 20252026 Regular Session Status: Introduced 1 D cosponsors

AB 2399 — Real property tax: welfare exemption: community land trusts.

Last action — From printer. May be heard in committee March 23.

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

This bill has been introduced in the Assembly. Introduced February 20, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Not enough signal yet

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

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.

Summary

Existing property tax law, pursuant to constitutional authorization, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law also provides that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. This bill would make a nonsubstantive change to the provision providing that property is within the welfare exemption if that property is owned by a community land trust.

Bill Text

What changed in the latest version

1 added · 1 removed

Plain-language change summary

The recent amendment to Bill AB 2399 added a specific provision that clarifies certain details about its implementation. This change aims to improve understanding and compliance for those affected by the bill. By making these details clearer, the amendment helps ensure that everyone knows what to expect and how to move forward.

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Action History

  1. From printer. May be heard in committee March 23.

  2. 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.

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

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 2399 do?
Existing property tax law, pursuant to constitutional authorization, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law also provides that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. This bill would make a nonsubstantive change to the provision providing that property is within the welfare exemption if that property is owned by a community land trust.
Who sponsors AB 2399?
AB 2399 is sponsored by Caloza, Jessica (Democratic).
What is the current status of AB 2399?
This bill has been introduced in the Assembly. Introduced February 20, 2026. It must pass committee before a floor vote.
Where can I track AB 2399?
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Last checked for changes 3 months ago · updated continuously

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