California 20252026 Regular Session Status: Introduced 1 R cosponsors

SB 1352 — Property taxation: newly constructed: reconstructed property.

Last action — May 14 hearing: Held in committee and under submission.

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

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

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 28% · moderate confidence

  • Introduced

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing property tax law, in the case of real property that has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing property tax law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property. Existing property tax law requires the assessor to use a specified procedure in determining the appropriate base year value of the reconstructed property. In that regard, existing property tax law applies the adjusted base year value of the property substantially damaged or destroyed to the reconstructed property as its base year value if the full cash value of the reconstructed property does not exceed 120% of the full cash value of the property substantially damaged or destroyed. This bill would revise these provisions to instead authorize the owner of property substantially damaged or destroyed by a disaster, for which the Governor proclaimed a state of emergency, to apply the base year value of that property to replacement property, as described above. The bill would, for the determination of base year values of reconstructed property for the 2026–27 fiscal year to the 2034–35 fiscal year, inclusive, apply the lesser of either the above-described determination based on full cash value, or the adjusted base year value of the property substantially damaged or destroyed if the size of the reconstructed property does not exceed 110% of the size of the property substantially damaged or destroyed, to the reconstructed property as its base year value. The bill would make its provisions operative only until January 1, 2036. This bill would make legislative findings and declarations related to a gift of public funds. 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.

Bill Text

Action History

  1. May 14 hearing: Held in committee and under submission.

  2. Set for hearing May 14.

  3. May 11 hearing: Placed on APPR. suspense file.

  4. Set for hearing May 11.

  5. Read second time and amended. Re-referred to Com. on APPR.

  6. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4016.) (April 22).

  7. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  8. Set for hearing April 22.

  9. April 8 set for first hearing canceled at the request of author.

  10. Set for hearing April 8.

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

  12. From printer. May be acted upon on or after March 23.

  13. Read first time.

  14. Introduced. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

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

Votes

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 SB 1352 do?
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing property tax law, in the case of real property that has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing property tax law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property. Existing property tax law requires the assessor to use a specified procedure in determining the appropriate base year value of the reconstructed property. In that regard, existing property tax law applies the adjusted base year value of the property substantially damaged or destroyed to the reconstructed property as its base year value if the full cash value of the reconstructed property does not exceed 120% of the full cash value of the property substantially damaged or destroyed. This bill would revise these provisions to instead authorize the owner of property substantially damaged or destroyed by a disaster, for which the Governor proclaimed a state of emergency, to apply the base year value of that property to replacement property, as described above. The bill would, for the determination of base year values of reconstructed property for the 2026–27 fiscal year to the 2034–35 fiscal year, inclusive, apply the lesser of either the above-described determination based on full cash value, or the adjusted base year value of the property substantially damaged or destroyed if the size of the reconstructed property does not exceed 110% of the size of the property substantially damaged or destroyed, to the reconstructed property as its base year value. The bill would make its provisions operative only until January 1, 2036. This bill would make legislative findings and declarations related to a gift of public funds. 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.
Who sponsors SB 1352?
SB 1352 is sponsored by Valladares, Suzette Martinez (Republican).
What is the current status of SB 1352?
This bill has been introduced in the Senate. Introduced February 20, 2026. It must pass committee before a floor vote.
Where can I track SB 1352?
Track SB 1352 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 1352

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 1352

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →