California 2019-2020 Regular Session Status: Passed Assembly

AB 105 — Change in ownership: nonresidential active solar energy systems: initiative.

Last action — In committee: Hearing postponed by committee.

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

This bill died with 2019-2020 Regular Session. It reached “Passed Assembly” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2023–24 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2025, will continue to receive the exclusion until there is a subsequent change in ownership. Existing law defines and sets forth parameters for determining a change in ownership for real property. The California Constitution authorizes the Legislature to provide for property taxation of all forms of tangible personal property, shares of capital stock, evidences of indebtedness, and any legal or equitable interest not otherwise exempt. The California Constitution also authorizes the Legislature to classify, by a 23 vote of each house, such personal property for differential taxation or for exemption. This bill would provide that for purposes of the provisions of the California Constitution described above, real property includes improvements, but not personal property. The bill would provide that a nonresidential active solar energy system, as defined, is personal property, not an improvement. The bill would exempt a nonresidential active solar energy system constructed or installed prior to January 1, 2025, from taxation until there is a subsequent change in ownership of the nonresidential active solar energy system. The bill would also exempt those nonresidential active solar energy systems from taxation on and after January 1, 2025, until there is a subsequent change in ownership. The bill would provide that change in ownership of a nonresidential active solar energy system occurs if it would have met the parameters for a change in ownership applicable to real property had the system been considered real property instead of personal property. The bill would make its provisions operative on the date that an initiative measure, relating to the definition of "full cash value" for commercial and industrial real property, adding a specified section to the California Constitution at the November 3, 2020, statewide general election becomes effective. The bill would provide that its provisions relating to nonresidential active solar energy systems shall remain inoperative until, and be repealed on, January 1, 2021, if a majority of voters do not approve the initiative. The bill would make conforming changes. By adding to the duties of county assessors when assessing commercial and industrial real property, the 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.

Bill Text

Action History

  1. In committee: Hearing postponed by committee.

  2. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

  3. In Assembly. Concurrence in Senate amendments pending. May be considered on or after June 27 pursuant to Assembly Rule 77.

  4. Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 11. Page 3857.).

  5. Read second time. Ordered to third reading.

  6. From committee: Do pass. (Ayes 13. Noes 5.) (June 24).

  7. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.

  8. Re-referred to Com. on B. & F.R.

  9. Read second time. Ordered to third reading.

  10. Read third time and amended. Ordered to second reading.

  11. Ordered to third reading.

  12. From committee: Do pass. (Ayes 11. Noes 3.) (June 19).

  13. In committee: Hearing postponed by committee.

  14. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.

  15. In committee: Hearing postponed by committee.

  16. In committee: Hearing postponed by committee.

  17. Referred to Com. on B. & F.R.

  18. In Senate. Read first time. To Com. on RLS. for assignment.

  19. Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 13. Page 1180.)

  20. Read second time. Ordered to third reading.

  21. Ordered to second reading.

  22. Withdrawn from committee.

  23. Assembly Rule 96 suspended. (Ayes 53. Noes 15. Page 1032.)

  24. Referred to Com. on BUDGET.

  25. From printer. May be heard in committee January 3.

  26. Read first time. To print.

Sponsors

  • Ting · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 8 voted No

Sponsors (1)

  • Ting

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

3rd Reading

Passed 28 Yea · 11 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 18801
Democratic 10000
Republican 0300
Total 281101
% of votes cast 70%28%0%3%
How each member voted (40)
Member Party Vote
Portantino — Yea
Leyva — Yea
Atkins — Yea
Skinner — Yea
Allen — Yea
Dodd — Yea
Hertzberg — Yea
Glazer — Yea
Roth — Yea
Rubio — Yea
Hill — Yea
Mitchell — Yea
Pan — Yea
Beall — Yea
Wieckowski — Yea
Monning — Yea
Galgiani — Yea
Hueso — Yea
Morrell — Nay
Chang — Nay
Nielsen — Nay
Wilk — Nay
Moorlach — Nay
Bates — Nay
Melendez — Nay
Borgeas — Nay
Bradford — Not Voting
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

Do pass

Passed 13 Yea · 5 Nay
Party YeaNayPresentNot Voting
Unaffiliated 8400
Democratic 5000
Republican 0100
Total 13500
% of votes cast 72%28%0%0%
How each member voted (18)
Member Party Vote
Beall — Yea
Leyva — Yea
Wieckowski — Yea
Monning — Yea
Skinner — Yea
Mitchell — Yea
Roth — Yea
Pan — Yea
Morrell — Nay
Nielsen — Nay
Moorlach — Nay
Melendez — Nay
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Dahle, Megan Republican Nay

Official roll call →

Do pass

Passed 11 Yea · 3 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 9201
Democratic 2003
Republican 0100
Total 11304
% of votes cast 61%17%0%22%
How each member voted (18)
Member Party Vote
Moorlach — Yea
Skinner — Yea
Monning — Yea
Wieckowski — Yea
Beall — Yea
Roth — Yea
Mitchell — Yea
Pan — Yea
Leyva — Yea
Morrell — Nay
Nielsen — Not Voting
Mark Stone — Nay
Durazo, Maria Elena Democratic Not Voting
Hurtado, Melissa Democratic Yea
McGuire, Mike Democratic Not Voting
Stern, Henry I. Democratic Not Voting
Umberg, Thomas J. Democratic Yea
Jones, Brian W. Republican Nay

Official roll call →

AB 105 Ting Assembly Third Reading

Passed 54 Yea · 13 Nay · 13 Other
Party YeaNayPresentNot Voting
Unaffiliated 32808
Democratic 22102
Republican 0403
Total 5413013
% of votes cast 68%16%0%16%
How each member voted (80)
Member Party Vote
Salas — Yea
Frazier — Yea
Smith — Yea
Gonzalez — Yea
Chau — Yea
Gloria — Yea
Bloom — Yea
Rodriguez — Yea
Santiago — Yea
Gray — Yea
Holden — Yea
Daly — Yea
Eggman — Yea
Maienschein — Yea
Jones-Sawyer — Yea
Quirk — Yea
Mullin — Yea
Friedman — Yea
Ting — Yea
Kamlager-Dove — Yea
McCarty — Yea
Nazarian — Yea
Burke — Yea
Cooper — Yea
Wood — Yea
Medina — Yea
Rendon — Yea
Chu — Yea
O'Donnell — Yea
Weber — Yea
Voepel — Nay
Brough — Nay
Kiley — Nay
Obernolte — Nay
Mathis — Nay
Bigelow — Nay
Melendez — Nay
Waldron — Nay
Mayes — Not Voting
Chiu — Not Voting
Levine — Not Voting
Cooley — Not Voting
Cunningham — Not Voting
Diep — Not Voting
Low — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Not Voting
Mark Stone — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Not Voting
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Not Voting
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Yea
Fong, Mike Democratic Nay
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Not Voting
Choi, Steven S. Republican Not Voting
Dahle, Megan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Not Voting
Patterson, Joe Republican Nay

Official roll call →

Subjects

taxation energy
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Frequently asked questions

What does AB 105 do?
The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2023–24 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2025, will continue to receive the exclusion until there is a subsequent change in ownership. Existing law defines and sets forth parameters for determining a change in ownership for real property. The California Constitution authorizes the Legislature to provide for property taxation of all forms of tangible personal property, shares of capital stock, evidences of indebtedness, and any legal or equitable interest not otherwise exempt. The California Constitution also authorizes the Legislature to classify, by a 23 vote of each house, such personal property for differential taxation or for exemption. This bill would provide that for purposes of the provisions of the California Constitution described above, real property includes improvements, but not personal property. The bill would provide that a nonresidential active solar energy system, as defined, is personal property, not an improvement. The bill would exempt a nonresidential active solar energy system constructed or installed prior to January 1, 2025, from taxation until there is a subsequent change in ownership of the nonresidential active solar energy system. The bill would also exempt those nonresidential active solar energy systems from taxation on and after January 1, 2025, until there is a subsequent change in ownership. The bill would provide that change in ownership of a nonresidential active solar energy system occurs if it would have met the parameters for a change in ownership applicable to real property had the system been considered real property instead of personal property. The bill would make its provisions operative on the date that an initiative measure, relating to the definition of "full cash value" for commercial and industrial real property, adding a specified section to the California Constitution at the November 3, 2020, statewide general election becomes effective. The bill would provide that its provisions relating to nonresidential active solar energy systems shall remain inoperative until, and be repealed on, January 1, 2021, if a majority of voters do not approve the initiative. The bill would make conforming changes. By adding to the duties of county assessors when assessing commercial and industrial real property, the 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.
Who sponsors AB 105?
AB 105 is sponsored by Ting.
What is the current status of AB 105?
This bill died with 2019-2020 Regular Session. It reached “Passed Assembly” 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 105?
Track AB 105 free on One Click Politics — get push/email alerts when it moves.

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