SB 520 — Property taxation: homeowners' exemption.
Last action — Chaptered by Secretary of State. Chapter 781, Statutes of 2023.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed Assembly
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 14, 2023. Enacted.
Signed by Governor Gavin Newsom (Democratic) on October 11, 2023.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
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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
Existing law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a dwelling, as defined. Existing law provides that this exemption does not extend, among other things, to property that is rented, vacant, under construction on the lien date, or that is a vacation or secondary home of the owner or owners. Existing law provides that, notwithstanding this provision, if a person receiving the exemption is not occupying the dwelling on the lien date because the dwelling was damaged in a misfortune or calamity, the person shall be deemed to occupy that same dwelling as their principal place of residence on the lien date, provided the person's absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so. This bill would provide that, if a person receiving the exemption is not occupying the dwelling because they are confined to a hospital or other care facility, the person shall be deemed to occupy that dwelling as their principal place of residence, provided that the person would occupy the dwelling if they were not confined to the hospital or other care facility, the person intends to return to the dwelling when possible to do so, and the dwelling is not rented or leased to a person that is not described in specified law. This bill would take effect immediately as a tax levy.
Bill Text
- Chaptered 10/11/23 - Chaptered Current pdf October 11, 2023
- Enrolled 09/18/23 - Enrolled pdf September 18, 2023
- Amended 09/01/23 - Amended Assembly pdf September 01, 2023
- Amended 03/20/23 - Amended Senate pdf March 20, 2023
- Introduced 02/14/23 - Introduced pdf February 14, 2023
- SB520 View text html
Action History
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Chaptered by Secretary of State. Chapter 781, Statutes of 2023.
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Approved by the Governor.
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Enrolled and presented to the Governor at 4 p.m.
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Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2845.) Ordered to engrossing and enrolling.
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In Senate. Concurrence in Assembly amendments pending.
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Read third time. Passed. (Ayes 78. Noes 0. Page 3460.) Ordered to the Senate.
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Read second time. Ordered to third reading.
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Read second time and amended. Ordered to second reading.
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From committee: Do pass as amended. (Ayes 15. Noes 0.) (September 1).
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August 23 set for first hearing. Placed on suspense file.
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From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 10). Re-referred to Com. on APPR.
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June 26 set for first hearing. Placed on REV. & TAX. suspense file.
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Referred to Com. on REV. & TAX.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 40. Noes 0. Page 1301.) Ordered to the Assembly.
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Ordered to special consent calendar.
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Read second time. Ordered to third reading.
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From committee: Do pass. (Ayes 7. Noes 0. Page 1174.) (May 18).
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Set for hearing May 18.
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May 15 hearing: Placed on APPR suspense file.
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Set for hearing May 15.
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From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 993.) (May 3). Re-referred to Com. on APPR.
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Set for hearing May 3.
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
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Referred to Com. on GOV. & F.
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From printer. May be acted upon on or after March 17.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Kelly Seyarto · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Seyarto, Kelly Republican
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 46 | 0 | 0 | 1 |
| Republican | 12 | 0 | 0 | 1 |
| Unaffiliated | 20 | 0 | 0 | 0 |
| Total | 78 | 0 | 0 | 2 |
| % of votes cast | 98% | 0% | 0% | 3% |
How each member voted (80)
| Member | Party | Vote |
|---|---|---|
| Villapudua | — | Yea |
| Jones-Sawyer | — | Yea |
| Rendon | — | Yea |
| Friedman | — | Yea |
| Maienschein | — | Yea |
| Ting | — | Yea |
| Wood | — | Yea |
| Low | — | Yea |
| Holden | — | Yea |
| Mathis | — | Yea |
| Rodriguez | — | Yea |
| McCarty | — | Yea |
| Essayli | — | Yea |
| Waldron | — | Yea |
| Santiago | — | Yea |
| Eduardo Garcia | — | Yea |
| Jim Patterson | — | Yea |
| Luz Rivas | — | Yea |
| Vince Fong | — | Yea |
| Wendy Carrillo | — | Yea |
| Addis, Dawn | Democratic | Yea |
| Aguiar-Curry, Cecilia M. | Democratic | Yea |
| Alvarez, David | Democratic | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Bains, Jasmeet | Democratic | Yea |
| Bauer-Kahan, Rebecca | Democratic | Not Voting |
| 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 |
| Carrillo, Juan | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Connolly, Damon | Democratic | Yea |
| Fong, Mike | Democratic | Yea |
| Gabriel, Jesse | Democratic | Yea |
| Gipson, Mike A. | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Haney, Matt | Democratic | Yea |
| Hart, Gregg | Democratic | Yea |
| Irwin, Jacqui | Democratic | Yea |
| Jackson, Corey A. | Democratic | Yea |
| Kalra, Ash | Democratic | Yea |
| Lee, Alex | Democratic | Yea |
| Lowenthal, Josh | Democratic | Yea |
| McKinnor, Tina | Democratic | Yea |
| Muratsuchi, Al | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
| Ortega, Liz | Democratic | Yea |
| Pacheco, Blanca | Democratic | Yea |
| Papan, Diane | Democratic | Yea |
| Pellerin, Gail | 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 |
| Schiavo, Pilar | Democratic | Yea |
| Soria, Esmeralda | Democratic | Yea |
| Valencia, Avelino | Democratic | Yea |
| Ward, Christopher M. | Democratic | Yea |
| Weber Pierson, M.D., Akilah | Democratic | Yea |
| Wicks, Buffy | Democratic | Yea |
| Wilson, Lori D. | Democratic | Yea |
| Zbur, Rick Chavez | Democratic | Yea |
| Alanis, Juan | Republican | Yea |
| Chen, Phillip | Republican | Not Voting |
| Dahle, Megan | Republican | Yea |
| Davies, Laurie | Republican | Yea |
| Dixon, Diane | Republican | Yea |
| Flora, Heath | Republican | Yea |
| Gallagher, James | Republican | Yea |
| Hoover, Josh | Republican | Yea |
| Lackey, Tom | Republican | Yea |
| Patterson, Joe | Republican | Yea |
| Sanchez, Kate | Republican | Yea |
| Ta, Tri | Republican | Yea |
| Wallis, Greg | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 11 | 0 | 0 | 0 |
| Democratic | 22 | 0 | 0 | 0 |
| Republican | 7 | 0 | 0 | 0 |
| Total | 40 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Roth | — | Yea |
| Atkins | — | Yea |
| Portantino | — | Yea |
| Newman | — | Yea |
| Min | — | Yea |
| Wilk | — | Yea |
| Eggman | — | Yea |
| Glazer | — | Yea |
| Dodd | — | Yea |
| Bradford | — | Yea |
| Skinner | — | Yea |
| Allen, Benjamin | Democratic | Yea |
| Archuleta, Bob | Democratic | Yea |
| Ashby, Angelique V. | Democratic | Yea |
| Becker, Josh | Democratic | Yea |
| Blakespear, Catherine S. | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Cortese, Dave | Democratic | Yea |
| Durazo, Maria Elena | Democratic | Yea |
| Gonzalez, Lena A. | Democratic | Yea |
| Hurtado, Melissa | Democratic | Yea |
| Laird, John | Democratic | Yea |
| Limón, Monique | Democratic | Yea |
| McGuire, Mike | Democratic | Yea |
| Menjivar, Caroline | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Rubio, Susan | Democratic | Yea |
| Smallwood-Cuevas, Lola | Democratic | Yea |
| Stern, Henry I. | Democratic | Yea |
| Umberg, Thomas J. | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Alvarado-Gil, Marie | Republican | Yea |
| Dahle, Megan | Republican | Yea |
| Grove, Shannon | Republican | Yea |
| Jones, Brian W. | Republican | Yea |
| Niello, Roger W. | Republican | Yea |
| Ochoa Bogh, Rosilicie | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 9 | 0 | 0 | 1 |
| Republican | 3 | 0 | 0 | 0 |
| Unaffiliated | 3 | 0 | 0 | 0 |
| Total | 15 | 0 | 0 | 1 |
| % of votes cast | 94% | 0% | 0% | 6% |
How each member voted (16)
| Member | Party | Vote |
|---|---|---|
| Holden | — | Yea |
| Mathis | — | Yea |
| Wendy Carrillo | — | Yea |
| Bryan, Isaac G. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Fong, Mike | Democratic | Yea |
| Hart, Gregg | Democratic | Yea |
| Lowenthal, Josh | Democratic | Yea |
| Papan, Diane | Democratic | Yea |
| Pellerin, Gail | Democratic | Yea |
| Soria, Esmeralda | Democratic | Not Voting |
| Weber Pierson, M.D., Akilah | Democratic | Yea |
| Wilson, Lori D. | Democratic | Yea |
| Dahle, Megan | Republican | Yea |
| Dixon, Diane | Republican | Yea |
| Sanchez, Kate | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 1 | 0 | 0 | 1 |
| Democratic | 7 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Total | 10 | 0 | 0 | 1 |
| % of votes cast | 91% | 0% | 0% | 9% |
How each member voted (11)
| Member | Party | Vote |
|---|---|---|
| Jim Patterson | — | Yea |
| Luz Rivas | — | Not Voting |
| Bains, Jasmeet | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Irwin, Jacqui | Democratic | Yea |
| Pacheco, Blanca | Democratic | Yea |
| Petrie-Norris, Cottie | Democratic | Yea |
| Valencia, Avelino | Democratic | Yea |
| Zbur, Rick Chavez | Democratic | Yea |
| Ta, Tri | Republican | Yea |
| Wallis, Greg | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 22 | 0 | 0 | 0 |
| Unaffiliated | 11 | 0 | 0 | 0 |
| Republican | 7 | 0 | 0 | 0 |
| Total | 40 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Eggman | — | Yea |
| Glazer | — | Yea |
| Dodd | — | Yea |
| Bradford | — | Yea |
| Skinner | — | Yea |
| Roth | — | Yea |
| Atkins | — | Yea |
| Portantino | — | Yea |
| Newman | — | Yea |
| Min | — | Yea |
| Wilk | — | Yea |
| Allen, Benjamin | Democratic | Yea |
| Archuleta, Bob | Democratic | Yea |
| Ashby, Angelique V. | Democratic | Yea |
| Becker, Josh | Democratic | Yea |
| Blakespear, Catherine S. | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Cortese, Dave | Democratic | Yea |
| Durazo, Maria Elena | Democratic | Yea |
| Gonzalez, Lena A. | Democratic | Yea |
| Hurtado, Melissa | Democratic | Yea |
| Laird, John | Democratic | Yea |
| Limón, Monique | Democratic | Yea |
| McGuire, Mike | Democratic | Yea |
| Menjivar, Caroline | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Rubio, Susan | Democratic | Yea |
| Smallwood-Cuevas, Lola | Democratic | Yea |
| Stern, Henry I. | Democratic | Yea |
| Umberg, Thomas J. | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Alvarado-Gil, Marie | Republican | Yea |
| Dahle, Megan | Republican | Yea |
| Grove, Shannon | Republican | Yea |
| Jones, Brian W. | Republican | Yea |
| Niello, Roger W. | Republican | Yea |
| Ochoa Bogh, Rosilicie | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 3 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Unaffiliated | 2 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Bradford | — | Yea |
| Portantino | — | Yea |
| Ashby, Angelique V. | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Jones, Brian W. | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 3 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Unaffiliated | 2 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Bradford | — | Yea |
| Portantino | — | Yea |
| Ashby, Angelique V. | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Jones, Brian W. | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 2 | 0 | 0 | 0 |
| Unaffiliated | 2 | 0 | 0 | 0 |
| Democratic | 3 | 0 | 0 | 1 |
| Total | 7 | 0 | 0 | 1 |
| % of votes cast | 88% | 0% | 0% | 13% |
How each member voted (8)
| Member | Party | Vote |
|---|---|---|
| Glazer | — | Yea |
| Skinner | — | Yea |
| Blakespear, Catherine S. | Democratic | Not Voting |
| Caballero, Anna M. | Democratic | Yea |
| Durazo, Maria Elena | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Dahle, Megan | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
Subjects
Frequently asked questions
- What does SB 520 do?
- Existing law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a dwelling, as defined. Existing law provides that this exemption does not extend, among other things, to property that is rented, vacant, under construction on the lien date, or that is a vacation or secondary home of the owner or owners. Existing law provides that, notwithstanding this provision, if a person receiving the exemption is not occupying the dwelling on the lien date because the dwelling was damaged in a misfortune or calamity, the person shall be deemed to occupy that same dwelling as their principal place of residence on the lien date, provided the person's absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so. This bill would provide that, if a person receiving the exemption is not occupying the dwelling because they are confined to a hospital or other care facility, the person shall be deemed to occupy that dwelling as their principal place of residence, provided that the person would occupy the dwelling if they were not confined to the hospital or other care facility, the person intends to return to the dwelling when possible to do so, and the dwelling is not rented or leased to a person that is not described in specified law. This bill would take effect immediately as a tax levy.
- Who sponsors SB 520?
- SB 520 is sponsored by Seyarto, Kelly (Republican).
- What is the current status of SB 520?
- This bill has been enacted into law. Introduced February 14, 2023. Enacted.
- Where can I track SB 520?
- Track SB 520 free on One Click Politics — get push/email alerts when it moves.
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