Property tax: new construction exclusion: small wind turbines and geothermal heat pump systems.
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SB 534 — Property tax: new construction exclusion: small wind turbines and geothermal heat pump systems.
Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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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 died with 2009-2010 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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
(1) 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. This bill would provide that the classification as "newly constructed" for purposes of these constitutional provisions does not include the construction or addition, on or after January 1, 2010, of a small wind turbine, as defined, or geothermal heat pump system, as defined. This bill would specify that the "construction or addition of a small wind turbine or a geothermal heat pump system" includes the construction of a small wind turbine or geothermal heat pump system in a new building, not intended to be occupied or used by the owner-builder, in which the owner-builder incorporated a small wind turbine or geothermal heat pump system in initial construction. This bill would provide this exclusion to the initial purchaser of the new building, but only if the owner-builder did not receive the exclusion for the same system and the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as provided. This bill would require the county assessor to reduce the base year value of these buildings by the value of the small wind turbine or geothermal heat pump system less the total amount of any rebates for the small wind turbine or geothermal heat pump system received by either the owner-builder or the initial purchaser of the new building, as specified. (2) By imposing new duties on county assessors, 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 these statutory provisions. (3) Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. (4) This bill would take effect immediately as a tax levy, but would become operative only if Senate Constitutional Amendment 13 of the 2009–10 Regular Session is approved by the voters.
Bill Text
- Amended 05/19/09 - Amended Senate Current pdf May 19, 2009
- Amended 05/06/09 - Amended Senate pdf May 06, 2009
- Introduced 02/27/09 - Introduced pdf February 27, 2009
- SB534 View text html
Action History
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Returned to Secretary of Senate pursuant to Joint Rule 56.
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Set, first hearing. Held in committee and under submission.
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(Suspense - for vote only.)
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Set for hearing May 28.
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Joint Rule 62(a) file notice suspended. (Page 1036.)
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Placed on APPR suspense file.
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Set for hearing May 26.
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Read second time. Amended. Re-referred to Com. on APPR.
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From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 915.)
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From committee with author's amendments. Read second time. Amended. Re-referred to Com. on REV. & TAX.
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Set for hearing May 13.
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To Com. on REV. & TAX.
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Read first time.
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From print. May be acted upon on or after March 30.
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Introduced. To Com. on RLS. for assignment. To print.
Sponsors
- Tony Strickland · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Strickland, Tony 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 |
|---|---|---|---|---|
| Unaffiliated | 13 | 0 | 0 | 0 |
| Total | 13 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (13)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Hancock | — | Yea |
| Runner | — | Yea |
| Corbett | — | Yea |
| Oropeza | — | Yea |
| Wolk | — | Yea |
| Kehoe | — | Yea |
| Leno | — | Yea |
| Walters | — | Yea |
| Wyland | — | Yea |
| Cox | — | Yea |
| DeSaulnier | — | Yea |
| Denham | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 2 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 6 | 0 | 0 | 2 |
| % of votes cast | 75% | 0% | 0% | 25% |
How each member voted (8)
| Member | Party | Vote |
|---|---|---|
| Runner | — | Yea |
| Florez | — | Yea |
| Alquist | — | Not Voting |
| Ashburn | — | Not Voting |
| Wiggins | — | Yea |
| Wolk | — | Yea |
| Walters | — | Yea |
| Padilla, Stephen C. | Democratic | Yea |
Subjects
Frequently asked questions
- What does SB 534 do?
- (1) 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. This bill would provide that the classification as "newly constructed" for purposes of these constitutional provisions does not include the construction or addition, on or after January 1, 2010, of a small wind turbine, as defined, or geothermal heat pump system, as defined. This bill would specify that the "construction or addition of a small wind turbine or a geothermal heat pump system" includes the construction of a small wind turbine or geothermal heat pump system in a new building, not intended to be occupied or used by the owner-builder, in which the owner-builder incorporated a small wind turbine or geothermal heat pump system in initial construction. This bill would provide this exclusion to the initial purchaser of the new building, but only if the owner-builder did not receive the exclusion for the same system and the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as provided. This bill would require the county assessor to reduce the base year value of these buildings by the value of the small wind turbine or geothermal heat pump system less the total amount of any rebates for the small wind turbine or geothermal heat pump system received by either the owner-builder or the initial purchaser of the new building, as specified. (2) By imposing new duties on county assessors, 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 these statutory provisions. (3) Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. (4) This bill would take effect immediately as a tax levy, but would become operative only if Senate Constitutional Amendment 13 of the 2009–10 Regular Session is approved by the voters.
- Who sponsors SB 534?
- SB 534 is sponsored by Strickland, Tony (Republican).
- What is the current status of SB 534?
- This bill died with 2009-2010 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 SB 534?
- Track SB 534 free on One Click Politics — get push/email alerts when it moves.
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