California 2021-2022 Regular Session Status: Enacted

SB 1340 — Property taxation: active solar energy systems: extension.

Last action — Chaptered by Secretary of State. Chapter 425, 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 18, 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 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 repeals this exclusion on January 1, 2025. This bill would extend the exclusion described above through the 2025–26 fiscal year, and would extend the repeal date to January 1, 2027. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill extending an existing tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would exclude the extension of the exclusion from these requirements. 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. Chaptered by Secretary of State. Chapter 425, 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 27. Noes 9. Page 5008.) Ordered to engrossing and enrolling.

  5. In Senate. Concurrence in Assembly amendments pending.

  6. Read third time. Passed. (Ayes 66. Noes 2. Page 5950.) Ordered to the Senate.

  7. Read second time. Ordered to third reading.

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

  9. From committee: Do pass as amended. (Ayes 12. Noes 4.) (August 11).

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

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

  12. (Received at desk July 6 pursuant to Joint Rule 61(c)).

  13. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 1.) (June 30).

  14. Assembly Rule 56 suspended.

  15. Joint Rule 62(a) suspended.

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

  17. June 27 hearing: Heard for testimony only.

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

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

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

  21. Read third time. Passed. (Ayes 29. Noes 8. Page 3966.) Ordered to the Assembly.

  22. Read second time. Ordered to third reading.

  23. From committee: Do pass. (Ayes 5. Noes 2. Page 3793.) (May 19).

  24. Set for hearing May 19.

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

  26. Set for hearing May 16.

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

  28. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 1. Page 3609.) (May 4).

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

  30. Set for hearing May 4.

  31. Re-referred to Com. on GOV. & F.

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

  33. Referred to Com. on RLS.

  34. From printer.

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

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

Sponsors

  • Hertzberg · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 7 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

Unfinished Business SB1340 Hertzberg Concurrence

Passed 27 Yea · 9 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 16502
Democratic 11101
Republican 0301
Total 27904
% of votes cast 68%23%0%10%
How each member voted (40)
Member Party Vote
Roth — Yea
Wieckowski — Yea
Wilk — Nay
Melendez — Nay
Borgeas — Nay
Nielsen — Nay
Bates — Nay
Eggman — Not Voting
Hueso — Not Voting
Leyva — Yea
Pan — Yea
Atkins — Yea
Dodd — Yea
Gonzalez — Yea
Rubio — Yea
Skinner — Yea
Portantino — Yea
Kamlager — Yea
Newman — Yea
Bradford — Yea
Glazer — Yea
Hertzberg — Yea
Min — Yea
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 Nay
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 →

SB 1340 Hertzberg Senate Third Reading By Irwin

Passed 66 Yea · 2 Nay · 12 Other
Party YeaNayPresentNot Voting
Democratic 29003
Unaffiliated 32205
Republican 5004
Total 662012
% of votes cast 83%3%0%15%
How each member voted (80)
Member Party Vote
Bloom — Yea
Friedman — Yea
Voepel — Yea
Cooley — Yea
Mathis — Yea
Rendon — Yea
Mullin — Yea
Holden — Yea
Villapudua — Yea
Jones-Sawyer — Yea
Santiago — Yea
Maienschein — Yea
Rodriguez — Yea
Kiley — Yea
Nazarian — Yea
Ting — Yea
Low — Yea
Levine — Yea
O'Donnell — Yea
Waldron — Yea
Daly — Yea
McCarty — Yea
Medina — Yea
Gray — Yea
Smith — Yea
Cunningham — Yea
Cooper — Yea
Quirk — Nay
Salas — Nay
Mayes — Not Voting
Wood — Not Voting
Bigelow — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Not Voting
Luz Rivas — Yea
Mark Stone — Yea
Vince Fong — Not Voting
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Not Voting
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 Not Voting
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 Not Voting
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 Not Voting
Choi, Steven S. Republican Not Voting
Dahle, Megan Republican Not Voting
Davies, Laurie Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea
Seyarto, Kelly Republican Not Voting
Valladares, Suzette Martinez Republican Yea

Official roll call →

Do pass as amended.

Passed 12 Yea · 4 Nay
Party YeaNayPresentNot Voting
Unaffiliated 5200
Democratic 7000
Republican 0200
Total 12400
% of votes cast 75%25%0%0%
How each member voted (16)
Member Party Vote
Levine — Yea
Quirk — Yea
Holden — Yea
McCarty — Yea
Bigelow — Nay
Eduardo Garcia — Yea
Vince Fong — Nay
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 Nay
Davies, Laurie Republican Nay

Official roll call →

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

Passed 8 Yea · 1 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 3001
Unaffiliated 5100
Republican 0001
Total 8102
% of votes cast 73%9%0%18%
How each member voted (11)
Member Party Vote
Levine — Yea
Mullin — Yea
Gray — Yea
Mayes — Yea
Quirk — Nay
Luz Rivas — Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Nguyen, Stephanie Democratic Not Voting
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Not Voting

Official roll call →

3rd Reading

Passed 29 Yea · 8 Nay · 3 Other
Party YeaNayPresentNot Voting
Democratic 13000
Unaffiliated 16502
Republican 0301
Total 29803
% of votes cast 73%20%0%8%
How each member voted (40)
Member Party Vote
Wieckowski — Yea
Skinner — Yea
Kamlager — Yea
Eggman — Yea
Portantino — Yea
Min — Yea
Rubio — Yea
Leyva — Yea
Melendez — Nay
Nielsen — Nay
Wilk — Nay
Bates — Nay
Borgeas — Nay
Bradford — Yea
Roth — Yea
Gonzalez — Yea
Pan — Yea
Glazer — Yea
Dodd — Yea
Newman — Yea
Atkins — Yea
Hueso — Not Voting
Hertzberg — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
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 Not Voting
Ochoa Bogh, Rosilicie Republican Nay

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
Kamlager — Yea
Wieckowski — Yea
Bradford — Yea
Bates — Nay
Laird, John Democratic Yea
Jones, Brian W. Republican Nay

Official roll call →

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 energy
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Frequently asked questions

What does SB 1340 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 repeals this exclusion on January 1, 2025. This bill would extend the exclusion described above through the 2025–26 fiscal year, and would extend the repeal date to January 1, 2027. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill extending an existing tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would exclude the extension of the exclusion from these requirements. 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 SB 1340?
SB 1340 is sponsored by Hertzberg.
What is the current status of SB 1340?
This bill has been enacted into law. Introduced February 18, 2022. Enacted.
Where can I track SB 1340?
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