All Property Tax Legislative Analyses 2025-2026 Session

Bill analyses are prepared on legislation that would impact tax programs administered by the Board of Equalization.

To view bill text, from within the analysis, click the bill number, which links to the full bill text at https://leginfo.legislature.ca.gov.

Legend
ADM = Administration
BT = Business Tax Bills
PT = Property Tax Bills
SPT = Special Taxes and Fees

Session:

Click the subheading below, in bold, to sort designated column.

Bill Number	Program	Title	Author	Analyses
Senate Bill 23	PT	Property Taxation: Exemption: Disabled Veteran Homeowners	Valladares	Amended 03/05/25
Senate Bill 56	PT	Property Taxation: Disabled Veterans' Exemption: Household Income	Seyarto	Amended 03/05/25
Senate Bill 296	PT	Property Taxation: Exemption: Disabled Veteran Homeowners	Archuleta	Amended 03/19/25
Assembly Bill 245	PT	Property Taxation: Application of Base Year Value: Disaster Relief	Gipson	Amended 03/10/25
Senate Bill 663	PT	Winter Fires of 2025: Real Property Tax: Exemptions and Reassessment	Allen	Amended 04/02/25 Introduced 02/20/25
Senate Bill 566	PT	Real Property Tax: Personal Income Tax Law: Homeowners' Exemption: Renter's Credit	Grove	Introduced 02/20/25
Assembly Constitutional Amendment 5	PT	Property Taxation: Veterans' Exemption	Schiavo	Introduced 02/03/25
Senate Constitutional Amendment 4	PT	Property Taxation: Veterans' Exemption	Archuleta	Introduced 02/20/25
Senate Bill 723	PT	Property Taxation: Exemption: Low-value Properties	Choi	Amended 05/07/25
Senate Bill 603	PT	Property Taxation: Transfer of Base Year Value: Disaster Relief	Niello	Amended 05/07/25
Assembly Bill 1485	PT	Property Tax: Documentary Transfer Tax: Exemptions: Native American Tribes	Macedo	Amended 04/24/25
Senate Bill 336	PT	Real Property Tax: Welfare Exemption: Moderate-income Housing	Wiener	Introduced 02/12/25
Senate Bill 710	PT	Property Taxation: Active Solar Energy Systems	Blakespear	Amended 09/05/25 Amended 05/23/25
Senate Bill 284	PT	Property Taxation: Change in Ownership: Family Homes and Farms	Seyarto	Amended 05/07/25
Assembly Bill 1516	PT	Real Property Taxation	Assembly Revenue and Taxation	Introduced 03/13/25
Assembly Bill 985	PT	Chiquita Canyon Landfill: Property Tax Reassessment and Penalties	Schiavo	Amended 07/16/25
Senate Bill 293	PT	Real Property Tax: Transfer of Base Year Value: Generational Transfers: Wildfire	Perez	Amended 09/02/25 Amended 07/08/25

Legend
ADM = Administration
BT = Business Tax Bills
PT = Property Tax Bills
SPT = Special Taxes and Fees

Electronic notification of updated or new analyses is available. To join or leave the mailing list, please e-mail legdiv@boe.ca.gov and type "JOIN LIST" or "LEAVE LIST" in the message area. You will receive a confirmation notification when you join or leave the list.