California 2021-2022 Regular Session Status: In Committee 2 D cosponsors

SB 862 — Property tax: exemptions: personal property used for space flight activities.

Last action — May 19 hearing: Held in committee and under submission.

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

This bill died with 2021-2022 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 authorizes the Legislature to classify personal property for differential taxation or for exemption by means of a statute approved by a 23 vote of the membership of each house. Pursuant to this constitutional authorization, existing property tax law, for the January 1, 2014, lien date to and including the January 1, 2024, lien date, exempts qualified property, as defined, for use in space flight, including tangible personal property that has space flight capacity, as specified. Existing law repeals this exemption as of July 1, 2025. This bill would extend the above-described repeal date from July 1, 2025, to July 1, 2033, thereby extending operation of the exemption for qualified property for use in space flight. The bill, on or after January 1, 2022, would also expand the exemption for qualified property used in space flight to include tangible personal property used for space flight activities, including tangible personal property that has a role as ground support equipment for space flight launch preparation and operations, as specified, or that has role in testing space flight engines and components at a test site, as specified. By expanding the scope of this exemption, by extending the operation of this exemption, and by requiring county assessors to provide specified information, this bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure, as defined to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. 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. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. May 19 hearing: Held in committee and under submission.

  2. Set for hearing May 19.

  3. May 16 hearing: Placed on APPR suspense file.

  4. Set for hearing May 16.

  5. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3608.) (May 4). Re-referred to Com. on APPR.

  6. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

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

  8. Set for hearing May 4.

  9. Joint Rule 55 suspended. (Ayes 31. Noes 6. Page 2880.)

  10. (Ayes 31. Noes 6.)

  11. Art. IV. Sec. 8(a) of the Constitution dispensed with.

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

  13. From printer. May be acted upon on or after February 20.

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

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 120 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (120)

120 members have not signed on to this bill.

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"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

Placed on suspense file

Passed 6 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 4001
Republican 1000
Democratic 1000
Total 6001
% of votes cast 86%0%0%14%
How each member voted (7)
Member Party Vote
Kamlager — Yea
Bates — Yea
Wieckowski — Yea
Portantino — Yea
Bradford — Not Voting
Laird, John Democratic Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation technology
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Frequently asked questions

What does SB 862 do?
The California Constitution authorizes the Legislature to classify personal property for differential taxation or for exemption by means of a statute approved by a 23 vote of the membership of each house. Pursuant to this constitutional authorization, existing property tax law, for the January 1, 2014, lien date to and including the January 1, 2024, lien date, exempts qualified property, as defined, for use in space flight, including tangible personal property that has space flight capacity, as specified. Existing law repeals this exemption as of July 1, 2025. This bill would extend the above-described repeal date from July 1, 2025, to July 1, 2033, thereby extending operation of the exemption for qualified property for use in space flight. The bill, on or after January 1, 2022, would also expand the exemption for qualified property used in space flight to include tangible personal property used for space flight activities, including tangible personal property that has a role as ground support equipment for space flight launch preparation and operations, as specified, or that has role in testing space flight engines and components at a test site, as specified. By expanding the scope of this exemption, by extending the operation of this exemption, and by requiring county assessors to provide specified information, this bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure, as defined to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. 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. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. This bill would take effect immediately as a tax levy.
Who sponsors SB 862?
SB 862 is sponsored by Umberg, Thomas J. (Democratic) and Quirk-Silva, Sharon (Democratic).
What is the current status of SB 862?
This bill died with 2021-2022 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 862?
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