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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 2025–26 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, 2027, continues to receive the exclusion until there is a subsequent change in ownership. Existing law repeals these exclusion provisions on January 1, 2027. This bill would make a technical change to the existing active solar energy system exclusion by instead making the repeal date of January 1, 2027, the date the exclusion becomes inoperative. This bill would incorporate additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516 to be operative only if this bill and AB 1516 are enacted and this bill is enacted last.
Introduced
Feb 21, 2025
Last Action
Oct 3, 2025
Session
CA 20252026
Sponsors
1 primary · 1 co
Chaptered by Secretary of State. Chapter 328, Statutes of 2025.
Approved by the Governor.
Enrolled and presented to the Governor at 2 p.m.
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2891.) Ordered to engrossing and enrolling.
Read third time. Passed. (Ayes 77. Noes 0. Page 3090.) Ordered to the Senate.
In Senate. Concurrence in Assembly amendments pending.
Read third time and amended.
Ordered to third reading.
Assembly Rule 69(b)(1) suspended.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 10. Noes 0.) (August 29).
August 20 set for first hearing. Placed on APPR. suspense file.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (July 14).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
July 7 set for first hearing. Placed on REV. & TAX. suspense file.
June 30 hearing postponed by committee.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Referred to Com. on REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 39. Noes 0. Page 1522.) Ordered to the Assembly.
Ordered to special consent calendar.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1210.) (May 23).
Set for hearing May 23.
May 19 hearing: Placed on APPR. suspense file.
Set for hearing May 19.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Set for hearing May 14.
Referred to Com. on REV. & TAX.
Read first time.
From printer. May be acted upon on or after March 24.
Introduced. To Com. on RLS. for assignment. To print.
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Chaptered by Secretary of State. Chapter 328, Statutes of 2025.