California 2019-2020 Regular Session Status: To Executive

SB 294 — Property taxation: welfare exemption: low income housing.

Last action — Veto sustained.

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

This bill died with 2019-2020 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to this constitutional authority, existing law partially exempts from property taxation property used exclusively for rental housing and related facilities, if specified criteria are met, including, except in the case of a limited partnership in which the managing general partner is a nonprofit corporation eligible for the exemption, that 90% or more of the occupants of the property are lower income households whose rents do not exceed the rent limits prescribed by a specified law. Existing law limits the total exemption amount allowed to a taxpayer, with respect to a single property or multiple properties for any fiscal year on the sole basis of the application of this criterion, to $20,000,000 of tax. This bill, for claims filed for fiscal years 2020–21 through 2030–31, inclusive, would decrease the percentage of occupants that are lower income households required to qualify for exemption under these provisions from 90% to 50%. The bill, with respect to lien dates occurring on and after January 1, 2020, would also increase the total exemption amount allowed from $20,000,000 to $100,000,000 in assessed value. The bill would require any outstanding qualified ad valorem property tax in excess of the $20,000,000 limitation, and related interest or penalty, which was levied or imposed on and after January 1, 2019, and before January 1, 2020, with respect to qualified property for which a qualified claim was filed, to be canceled to the extent that the amount canceled does not result in a total assessed value exemption amount in excess of $100,000,000 being allowed to a qualified taxpayer with respect to a single property or multiple properties for any fiscal year. The bill would, on and after January 1, 2020, prohibit an escape assessment from being levied on qualified property if that amount would be subject to cancellation pursuant to this bill. By adding to the duties of local tax officials, 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.

Bill Text

Action History

  1. Veto sustained.

  2. Stricken from file.

  3. In Senate. Consideration of Governor's veto pending.

  4. Vetoed by the Governor.

  5. Enrolled and presented to the Governor at 2 p.m.

  6. Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2609.) Ordered to engrossing and enrolling.

  7. Ordered to special consent calendar.

  8. In Senate. Concurrence in Assembly amendments pending.

  9. Read third time. Passed. (Ayes 79. Noes 0. Page 3044.) Ordered to the Senate.

  10. Read second time. Ordered to third reading.

  11. From committee: Do pass. (Ayes 18. Noes 0.) (August 30).

  12. August 14 set for first hearing. Placed on APPR. suspense file.

  13. From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 8). Re-referred to Com. on APPR.

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

  15. June 24 hearing: Heard for testimony only.

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

  17. In Assembly. Read first time. Held at Desk.

  18. Read third time. Passed. (Ayes 38. Noes 0. Page 1274.) Ordered to the Assembly.

  19. Ordered to special consent calendar.

  20. Read second time. Ordered to third reading.

  21. From committee: Do pass. (Ayes 6. Noes 0. Page 1095.) (May 16).

  22. Set for hearing May 16.

  23. April 8 hearing: Placed on APPR. suspense file.

  24. Set for hearing April 8.

  25. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 465.) (March 27). Re-referred to Com. on APPR.

  26. Set for hearing March 27.

  27. Referred to Com. on GOV. & F.

  28. From printer. May be acted upon on or after March 17.

  29. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Hill · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Hill

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

Unfinished Business SB294 Hill Concurrence

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 27000
Democratic 10000
Republican 2001
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Wilk — Yea
Beall — Yea
Atkins — Yea
Hill — Yea
Roth — Yea
Morrell — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Moorlach — Yea
Skinner — Yea
Allen — Yea
Borgeas — Yea
Galgiani — Yea
Hertzberg — Yea
Portantino — Yea
Bates — Yea
Glazer — Yea
Nielsen — Yea
Chang — Yea
Pan — Yea
Mark Stone — Yea
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 Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Not Voting

Official roll call →

SB 294 Hill Senate Third Reading By Berman

Passed 79 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 52000
Democratic 22000
Republican 5000
Total 79000
% of votes cast 100%0%0%0%
How each member voted (79)
Member Party Vote
Mathis — Yea
Cooley — Yea
Diep — Yea
Chau — Yea
Quirk — Yea
Low — Yea
Burke — Yea
Cooper — Yea
Rendon — Yea
Smith — Yea
Cunningham — Yea
Gonzalez — Yea
Bloom — Yea
Voepel — Yea
Rodriguez — Yea
Chiu — Yea
Gray — Yea
Maienschein — Yea
Mullin — Yea
Kamlager-Dove — Yea
Medina — Yea
Chu — Yea
Ting — Yea
McCarty — Yea
O'Donnell — Yea
Waldron — Yea
Salas — Yea
Brough — Yea
Gloria — Yea
Obernolte — Yea
Holden — Yea
Daly — Yea
Jones-Sawyer — Yea
Friedman — Yea
Nazarian — Yea
Weber — Yea
Fong — Yea
Kiley — Yea
Mayes — Yea
Frazier — Yea
Bigelow — Yea
Santiago — Yea
Eggman — Yea
Levine — Yea
Wood — Yea
Melendez — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
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
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea

Official roll call →

Do pass.

Passed 18 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 5000
Unaffiliated 13000
Total 18000
% of votes cast 100%0%0%0%
How each member voted (18)
Member Party Vote
Bloom — Yea
Fong — Yea
Brough — Yea
Obernolte — Yea
Maienschein — Yea
Bigelow — Yea
Quirk — Yea
Eggman — Yea
Gonzalez — Yea
Diep — Yea
Chau — Yea
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gabriel, Jesse Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Rivas, Robert Democratic Yea

Official roll call →

Special Consent SB294

Passed 38 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 27000
Democratic 9000
Republican 2000
Total 38000
% of votes cast 100%0%0%0%
How each member voted (38)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Wilk — Yea
Beall — Yea
Atkins — Yea
Hill — Yea
Roth — Yea
Morrell — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Moorlach — Yea
Skinner — Yea
Allen — Yea
Borgeas — Yea
Galgiani — Yea
Hertzberg — Yea
Portantino — Yea
Bates — Yea
Glazer — Yea
Nielsen — Yea
Chang — Yea
Pan — Yea
Mark Stone — Yea
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena 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
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass

Passed 6 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 5000
Total 6000
% of votes cast 100%0%0%0%
How each member voted (6)
Member Party Vote
Bradford — Yea
Wieckowski — Yea
Portantino — Yea
Bates — Yea
Hill — Yea
Jones, Brian W. Republican Yea

Official roll call →

Placed on suspense file

Passed 6 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 5000
Total 6000
% of votes cast 100%0%0%0%
How each member voted (6)
Member Party Vote
Wieckowski — Yea
Portantino — Yea
Bates — Yea
Hill — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does SB 294 do?
The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to this constitutional authority, existing law partially exempts from property taxation property used exclusively for rental housing and related facilities, if specified criteria are met, including, except in the case of a limited partnership in which the managing general partner is a nonprofit corporation eligible for the exemption, that 90% or more of the occupants of the property are lower income households whose rents do not exceed the rent limits prescribed by a specified law. Existing law limits the total exemption amount allowed to a taxpayer, with respect to a single property or multiple properties for any fiscal year on the sole basis of the application of this criterion, to $20,000,000 of tax. This bill, for claims filed for fiscal years 2020–21 through 2030–31, inclusive, would decrease the percentage of occupants that are lower income households required to qualify for exemption under these provisions from 90% to 50%. The bill, with respect to lien dates occurring on and after January 1, 2020, would also increase the total exemption amount allowed from $20,000,000 to $100,000,000 in assessed value. The bill would require any outstanding qualified ad valorem property tax in excess of the $20,000,000 limitation, and related interest or penalty, which was levied or imposed on and after January 1, 2019, and before January 1, 2020, with respect to qualified property for which a qualified claim was filed, to be canceled to the extent that the amount canceled does not result in a total assessed value exemption amount in excess of $100,000,000 being allowed to a qualified taxpayer with respect to a single property or multiple properties for any fiscal year. The bill would, on and after January 1, 2020, prohibit an escape assessment from being levied on qualified property if that amount would be subject to cancellation pursuant to this bill. By adding to the duties of local tax officials, 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.
Who sponsors SB 294?
SB 294 is sponsored by Hill.
What is the current status of SB 294?
This bill died with 2019-2020 Regular Session. It reached “To Executive” 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 294?
Track SB 294 free on One Click Politics — get push/email alerts when it moves.

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