AB 1528 — Housing authorities: property taxation.

Summary

The California Constitution provides that all property is taxable and requires property to be taxed in proportion to its full value. The California Constitution exempts certain property from property taxation, including property owned by a local government, as specified. 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. The Housing Authorities Law establishes a public body corporate and politic, known as a housing authority, within each county and city. Upon enactment of a resolution by the county or city declaring that there is need for a housing authority to function, existing law authorizes the authority to undertake various specified activities relating to affordable housing. Existing law specifies that the property and bonds of a housing authority are exempt from taxation. This bill would specify that property held by a nonprofit public benefit corporation that is controlled by a housing authority, as described, is exempt from taxation. The bill would require any outstanding ad valorem tax, interest, or penalty that was levied on the property of a housing authority to be canceled, and any tax, interest, or penalty levied that was paid prior to January 1, 2024, to be refunded. 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 make findings and declarations related to a gift of public funds.

Bill Text

• Chaptered 10/11/23 - Chaptered Current pdf October 11, 2023
• Enrolled 09/18/23 - Enrolled pdf September 18, 2023
• Amended 07/10/23 - Amended Senate pdf July 10, 2023
• Amended 03/23/23 - Amended Assembly pdf March 23, 2023
• Introduced 02/17/23 - Introduced pdf February 17, 2023
• AB1528 View text html

Action History

1. October 11, 2023

   Chaptered by Secretary of State - Chapter 766, Statutes of 2023.

2. October 11, 2023

   Approved by the Governor.

3. September 21, 2023

   Enrolled and presented to the Governor at 3:30 p.m.

4. September 13, 2023

   Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 3450.).

5. September 12, 2023

   In Assembly. Concurrence in Senate amendments pending.

6. September 12, 2023

   Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2690.).

7. September 08, 2023

   Ordered to special consent calendar.

8. September 05, 2023

   Read second time. Ordered to third reading.

9. September 01, 2023

   From committee: Do pass. (Ayes 7. Noes 0.) (September 1).

10. August 14, 2023

    In committee: Referred to APPR suspense file.

11. July 11, 2023

    Re-referred to Com. on APPR pursuant to Joint Rule 10.5.

12. July 10, 2023

    Read second time and amended. Ordered to consent calendar.

13. July 06, 2023

    From committee: Amend, and do pass as amended. To Consent Calendar. (Ayes 8. Noes 0.) (July 5).

14. June 22, 2023

    In committee: Hearing postponed by committee.

15. June 06, 2023

    From committee: Do pass and re-refer to Com. on GOV. & F. with recommendation: To Consent Calendar. (Ayes 11. Noes 0.) (June 6). Re-referred to Com. on GOV. & F.

16. May 17, 2023

    Referred to Coms. on HOUSING and GOV. & F.

17. May 04, 2023

    In Senate. Read first time. To Com. on RLS. for assignment.

18. May 04, 2023

    Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 1466.)

19. May 01, 2023

    Read second time. Ordered to Consent Calendar.

20. April 27, 2023

    From committee: Do pass. To Consent Calendar. (Ayes 8. Noes 0.) (April 26).

21. March 27, 2023

    Re-referred to Com. on H. & C.D.

22. March 23, 2023

    From committee chair, with author's amendments: Amend, and re-refer to Com. on H. & C.D. Read second time and amended.

23. March 23, 2023

    Referred to Com. on H. & C.D.

24. February 18, 2023

    From printer. May be heard in committee March 20.

25. February 17, 2023

    Read first time. To print.

Sponsors

• Mike A. Gipson · Primary

Votes

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