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CA SB663

Bill

Status

Engrossed

5/23/2019

Primary Sponsor

Brian Jones

Click for details

Origin

Senate

2019-2020 Session

AI Summary

  • Expands veterans' organization property tax exemption to include properties used for fraternal, lodge, or social club purposes, effective for lien dates from January 1, 2020 through December 31, 2029.

  • Excludes from exemption any portion of property consisting of a bar where alcoholic beverages are served, limiting the exemption to areas used primarily for other purposes.

  • Establishes that use of property for fraternal, lodge, or social club purposes by veterans' organizations constitutes exclusive use for charitable purposes under the California Constitution.

  • Requires State Board of Equalization to administer the veterans' organization exemption, and organizations must file a valid organizational clearance certificate with the assessor to claim the exemption.

  • Provides that the state shall not reimburse local agencies for property tax revenues lost due to this exemption, and the amendments expire January 1, 2030.

Legislative Description

Property taxation: exemptions: veterans’ organizations.

Last Action

August 30 hearing: Held in committee and under submission.

8/30/2019

Committee Referrals

Appropriations7/10/2019
Veterans Affairs6/25/2019
Revenue and Taxation6/6/2019
Appropriations4/24/2019
Veterans Affairs3/28/2019
Governance and Finance3/14/2019
Rules2/22/2019

Full Bill Text

No bill text available