California 2021-2022 Regular Session Status: Enacted

SB 989 — Property taxation: taxable value transfers: disclosure and deferment.

Last action — Chaptered by Secretary of State. Chapter 712, Statutes of 2022.

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

This bill has been enacted into law. Introduced February 14, 2022. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 8 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Existing property tax law authorizes, pursuant to constitutional authorization, on and after April 1, 2021, any person who is over 55 years of age, any severely and permanently disabled person, or a victim of wildfire or natural disaster who resides in property that is eligible for the homeowner's exemption or the disabled veteran's exemption to transfer the taxable value of that property to a replacement dwelling that is purchased or newly constructed as a principal residence within 2 years of the sale of the original property, as provided. Existing property tax law provides for the payment of taxes on the secured roll in 2 installments, which are due and payable on November 1 and February 1, respectively. Under existing property tax law, unpaid property taxes become delinquent, and subject to a delinquent penalty of 10%, as provided. Existing property tax law, after the 2nd installment becomes delinquent, requires the tax collector to collect a cost of $10 for preparing the delinquent tax records and giving notice of delinquency and to prepare a delinquent roll, as provided. Under existing property tax law, the taxes, assessments, penalties, and costs on certain real property which have not been paid are declared to be in default at 12:01 a.m. on July 1. This bill would require, except as provided, payment of property taxes for a property to be deferred, without penalty or interest, if the property owner has claimed the property tax relief described above, but the county assessor has not completed its determination of the property's eligibility for that relief, and the person requests deferment with the county assessor within one calendar year, but before January 1, 2024, of receiving the first tax bill for the property. The bill would defer those property taxes until the county assessor has reassessed the property and a corrected tax bill has been prepared and sent to the property owner or the county assessor has determined the property is not eligible for the property tax relief. The bill would set forth procedures for making payments following correction or determination of ineligibility. This bill would also require a disclosure to be printed on each tax bill for properties that have been purchased, newly constructed, or changed in ownership in the year preceding the tax bill. The bill would require the disclosure to include information regarding the property tax relief and deferment procedures described above. This bill would require counties with a population of over 4,000,000, as determined by the 2020 federal census, to comply with the bill's requirements. The bill would authorize all other counties to comply with the bill's requirements if the county's board of supervisors, after consultation with the county assessor, county auditor, county treasurer, and county tax collector, adopts a resolution to implement the requirements. By imposing additional duties on local tax officials, 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. This bill would declare that it is to take effect immediately as an urgency statute.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 712, Statutes of 2022.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 3 p.m.

  4. Assembly amendments concurred in. (Ayes 37. Noes 0. Page 5390.) Ordered to engrossing and enrolling.

  5. Urgency clause adopted.

  6. In Senate. Concurrence in Assembly amendments pending.

  7. Read third time. Urgency clause adopted. Passed. Ordered to the Senate.

  8. Read second time. Ordered to third reading.

  9. Read second time and amended. Ordered to second reading.

  10. From committee: Do pass as amended. (Ayes 12. Noes 0.) (August 11).

  11. August 3 set for first hearing. Placed on suspense file.

  12. Read second time and amended. Re-referred to Com. on APPR.

  13. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (June 27).

  14. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  15. June 13 set for first hearing canceled at the request of author.

  16. From committee with author's amendments. Read second time and amended. Re-referred to Com. on NAT. RES.

  17. Referred to Com. on NAT. RES.

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

  19. Read third time. Passed. (Ayes 29. Noes 7. Page 3868.) Ordered to the Assembly.

  20. Read second time. Ordered to third reading.

  21. From committee: Do pass. (Ayes 5. Noes 2. Page 3778.) (May 19).

  22. Set for hearing May 19.

  23. May 9 hearing: Placed on APPR suspense file.

  24. Set for hearing May 9.

  25. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3541.) (April 27). Re-referred to Com. on APPR.

  26. From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.Q.

  27. Set for hearing April 27.

  28. April 25 hearing postponed by committee.

  29. Set for hearing April 25.

  30. Re-referred to Com. on E.Q.

  31. From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

  32. Referred to Com. on RLS.

  33. From printer.

  34. Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.

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

Sponsors

  • Hertzberg · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 3 voted No

Sponsors (1)

  • Hertzberg

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

SB 989 Hertzberg Third Reading Urgency By Mullin

Passed 80 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 32000
Unaffiliated 39000
Republican 9000
Total 80000
% of votes cast 100%0%0%0%
How each member voted (80)
Member Party Vote
Bloom — Yea
Mullin — Yea
Holden — Yea
Jones-Sawyer — Yea
Wood — Yea
Smith — Yea
Cunningham — Yea
Cooper — Yea
Voepel — Yea
Cooley — Yea
Maienschein — Yea
Rodriguez — Yea
Kiley — Yea
Nazarian — Yea
Ting — Yea
O'Donnell — Yea
Waldron — Yea
Medina — Yea
McCarty — Yea
Friedman — Yea
Bigelow — Yea
Rendon — Yea
Villapudua — Yea
Salas — Yea
Quirk — Yea
Low — Yea
Levine — Yea
Daly — Yea
Gray — Yea
Mathis — Yea
Santiago — Yea
Mayes — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Vince Fong — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie 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
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Davies, Laurie Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea
Seyarto, Kelly Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

Unfinished Business SB989 Hertzberg Urgency Clause Concurrence

Passed 37 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Democratic 12001
Republican 3001
Unaffiliated 22001
Total 37003
% of votes cast 93%0%0%8%
How each member voted (40)
Member Party Vote
Bates — Yea
Leyva — Yea
Hertzberg — Yea
Roth — Yea
Gonzalez — Yea
Hueso — Yea
Melendez — Yea
Wilk — Yea
Pan — Yea
Dodd — Yea
Glazer — Yea
Min — Yea
Rubio — Yea
Newman — Yea
Wieckowski — Yea
Skinner — Yea
Portantino — Yea
Bradford — Yea
Kamlager — Yea
Atkins — Yea
Borgeas — Yea
Eggman — Yea
Nielsen — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Not Voting
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique 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 Not Voting
Jones, Brian W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

Do pass as amended.

Passed 12 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Democratic 7000
Republican 0002
Total 12004
% of votes cast 75%0%0%25%
How each member voted (16)
Member Party Vote
Levine — Yea
Quirk — Yea
Holden — Yea
McCarty — Yea
Bigelow — Not Voting
Eduardo Garcia — Yea
Vince Fong — Not Voting
Arambula, Joaquin Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Rivas, Robert Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Dahle, Megan Republican Not Voting
Davies, Laurie Republican Not Voting

Official roll call →

Do pass as amended and be re-referred to the Committee on [Appropriations]

Passed 10 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 6001
Democratic 3000
Republican 1000
Total 10001
% of votes cast 91%0%0%9%
How each member voted (11)
Member Party Vote
Gray — Yea
Mullin — Yea
Quirk — Yea
Bloom — Yea
Mayes — Yea
Levine — Not Voting
Luz Rivas — Yea
Irwin, Jacqui Democratic Yea
Nguyen, Stephanie Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Yea

Official roll call →

3rd Reading

Passed 29 Yea · 7 Nay · 4 Other
Party YeaNayPresentNot Voting
Democratic 11002
Unaffiliated 18401
Republican 0301
Total 29704
% of votes cast 73%18%0%10%
How each member voted (40)
Member Party Vote
Wieckowski — Yea
Newman — Yea
Gonzalez — Yea
Min — Yea
Portantino — Yea
Skinner — Yea
Hueso — Yea
Eggman — Yea
Glazer — Yea
Pan — Yea
Nielsen — Yea
Bradford — Yea
Atkins — Yea
Kamlager — Yea
Dodd — Yea
Roth — Yea
Leyva — Yea
Rubio — Yea
Borgeas — Nay
Bates — Nay
Wilk — Nay
Melendez — Nay
Hertzberg — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Not Voting
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Not Voting
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique 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
Ochoa Bogh, Rosilicie Republican Not Voting

Official roll call →

Do pass

Passed 5 Yea · 2 Nay
Party YeaNayPresentNot Voting
Unaffiliated 4100
Democratic 1000
Republican 0100
Total 5200
% of votes cast 71%29%0%0%
How each member voted (7)
Member Party Vote
Portantino — Yea
Bates — Nay
Kamlager — Yea
Wieckowski — Yea
Bradford — Yea
Laird, John Democratic Yea
Jones, Brian W. Republican Nay

Official roll call →

Placed on suspense file

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 5000
Republican 1000
Democratic 1000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Portantino — Yea
Wieckowski — Yea
Kamlager — Yea
Bates — Yea
Bradford — Yea
Laird, John Democratic Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does SB 989 do?
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Existing property tax law authorizes, pursuant to constitutional authorization, on and after April 1, 2021, any person who is over 55 years of age, any severely and permanently disabled person, or a victim of wildfire or natural disaster who resides in property that is eligible for the homeowner's exemption or the disabled veteran's exemption to transfer the taxable value of that property to a replacement dwelling that is purchased or newly constructed as a principal residence within 2 years of the sale of the original property, as provided. Existing property tax law provides for the payment of taxes on the secured roll in 2 installments, which are due and payable on November 1 and February 1, respectively. Under existing property tax law, unpaid property taxes become delinquent, and subject to a delinquent penalty of 10%, as provided. Existing property tax law, after the 2nd installment becomes delinquent, requires the tax collector to collect a cost of $10 for preparing the delinquent tax records and giving notice of delinquency and to prepare a delinquent roll, as provided. Under existing property tax law, the taxes, assessments, penalties, and costs on certain real property which have not been paid are declared to be in default at 12:01 a.m. on July 1. This bill would require, except as provided, payment of property taxes for a property to be deferred, without penalty or interest, if the property owner has claimed the property tax relief described above, but the county assessor has not completed its determination of the property's eligibility for that relief, and the person requests deferment with the county assessor within one calendar year, but before January 1, 2024, of receiving the first tax bill for the property. The bill would defer those property taxes until the county assessor has reassessed the property and a corrected tax bill has been prepared and sent to the property owner or the county assessor has determined the property is not eligible for the property tax relief. The bill would set forth procedures for making payments following correction or determination of ineligibility. This bill would also require a disclosure to be printed on each tax bill for properties that have been purchased, newly constructed, or changed in ownership in the year preceding the tax bill. The bill would require the disclosure to include information regarding the property tax relief and deferment procedures described above. This bill would require counties with a population of over 4,000,000, as determined by the 2020 federal census, to comply with the bill's requirements. The bill would authorize all other counties to comply with the bill's requirements if the county's board of supervisors, after consultation with the county assessor, county auditor, county treasurer, and county tax collector, adopts a resolution to implement the requirements. By imposing additional duties on local tax officials, 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. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors SB 989?
SB 989 is sponsored by Hertzberg.
What is the current status of SB 989?
This bill has been enacted into law. Introduced February 14, 2022. Enacted.
Where can I track SB 989?
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