California 2017-2018 Regular Session Status: In Committee Bipartisan · 1 R · 1 D cosponsors

AB 1748 — Property taxation: base year value transfer.

Last action — In committee: Set, second hearing. Failed passage.

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill died with 2017-2018 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

The California Constitution and existing property tax law authorize a person who is either severely disabled or over 55 years of age to transfer the base year value, as defined, of property that is eligible for the homeowners' property tax exemption to a replacement dwelling that is of equal or lesser value located within the same county as the property from which the base year value is transferred, and if a county ordinance so providing has been adopted, to a replacement dwelling that is located in a different county. This bill, on and after January 1, 2019, would instead require, subject to specified procedures, the base year value of property that is eligible for the homeowner's exemption of any person, regardless of age or disability, to be transferred to any replacement dwelling, regardless of the value of the replacement property or whether the replacement property is located within the same county. The bill would prescribe the method of calculating the base year value of a replacement dwelling that is of greater value than the original property. The bill would deem a replacement dwelling to be of equal or lesser value if the amount of the full cash value of that replacement dwelling does not exceed specified amounts based on the date of the sale of the original property relative to the purchase or new construction of the replacement dwelling. Existing law provides that a person claiming the property tax relief described above is eligible for that relief only if specified conditions are met, including that the claimant has not previously been granted, as a claimant, that property tax relief, except in the case of a person who becomes severely disabled subsequent to being granted, as a claimant, the property tax relief for a person over the age of 55 years. This bill, on and after January 1, 2019, would instead only require that a person not have been previously granted the property tax relief described above if that person is not a person over the age of 55 years or a severely and permanently disabled person. The bill would specify that a "person over the age of 55 years" includes the spouse of a person who has attained the age of 55 years at the time of the sale of the original property. Existing law defines "full cash value of the replacement dwelling" for purposes of this transfer of property tax base year value to mean the replacement dwelling's full cash value, determined in accordance with a specified provision, as of the date on which the replacement dwelling was purchased or new construction was completed. This bill would, on and after January 1, 2019, provide that full cash value of the replacement dwelling may also mean, in specified circumstances, the replacement dwelling's full cash value, determined in accordance with a specified provision, as of the date on which the original property is sold. By changing the manner in which local assessors assess property for property taxation purposes, 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, but would become operative only if Assembly Constitutional Amendment 20 of the 2017–18 Regular Session is approved by the voters.

Bill Text

Action History

  1. In committee: Set, second hearing. Failed passage.

  2. In committee: Hearing postponed by committee.

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

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

  5. In committee: Set, first hearing. Hearing canceled at the request of author.

  6. Coauthors revised.

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

  8. From printer. May be heard in committee February 3.

  9. Read first time. To print.

Sponsors

  • Caballero · Cosponsor
  • Acosta · Cosponsor
  • James Gallagher · Cosponsor
  • Harper · Cosponsor
  • Mathis · Cosponsor
  • Steinorth · Primary
  • Voepel · Cosponsor
  • Mike Fong · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 7 co-sponsors · 114 not signed on

Sponsors (1)

  • Steinorth

Co-sponsors (7)

Not signed on (114)

114 members have not signed on to this bill.

Show all 114 →

"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
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 1748 do?
The California Constitution and existing property tax law authorize a person who is either severely disabled or over 55 years of age to transfer the base year value, as defined, of property that is eligible for the homeowners' property tax exemption to a replacement dwelling that is of equal or lesser value located within the same county as the property from which the base year value is transferred, and if a county ordinance so providing has been adopted, to a replacement dwelling that is located in a different county. This bill, on and after January 1, 2019, would instead require, subject to specified procedures, the base year value of property that is eligible for the homeowner's exemption of any person, regardless of age or disability, to be transferred to any replacement dwelling, regardless of the value of the replacement property or whether the replacement property is located within the same county. The bill would prescribe the method of calculating the base year value of a replacement dwelling that is of greater value than the original property. The bill would deem a replacement dwelling to be of equal or lesser value if the amount of the full cash value of that replacement dwelling does not exceed specified amounts based on the date of the sale of the original property relative to the purchase or new construction of the replacement dwelling. Existing law provides that a person claiming the property tax relief described above is eligible for that relief only if specified conditions are met, including that the claimant has not previously been granted, as a claimant, that property tax relief, except in the case of a person who becomes severely disabled subsequent to being granted, as a claimant, the property tax relief for a person over the age of 55 years. This bill, on and after January 1, 2019, would instead only require that a person not have been previously granted the property tax relief described above if that person is not a person over the age of 55 years or a severely and permanently disabled person. The bill would specify that a "person over the age of 55 years" includes the spouse of a person who has attained the age of 55 years at the time of the sale of the original property. Existing law defines "full cash value of the replacement dwelling" for purposes of this transfer of property tax base year value to mean the replacement dwelling's full cash value, determined in accordance with a specified provision, as of the date on which the replacement dwelling was purchased or new construction was completed. This bill would, on and after January 1, 2019, provide that full cash value of the replacement dwelling may also mean, in specified circumstances, the replacement dwelling's full cash value, determined in accordance with a specified provision, as of the date on which the original property is sold. By changing the manner in which local assessors assess property for property taxation purposes, 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, but would become operative only if Assembly Constitutional Amendment 20 of the 2017–18 Regular Session is approved by the voters.
Who sponsors AB 1748?
AB 1748 is sponsored by Caballero, Acosta, Gallagher, James (Republican), Harper, Mathis, Steinorth, Voepel, and Fong, Mike (Democratic).
What is the current status of AB 1748?
This bill died with 2017-2018 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 AB 1748?
Track AB 1748 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 1748

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 AB 1748

Last checked for changes 3 months ago · updated continuously

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

Track this bill →