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CA AB2389
Bill
Status
Introduced
2/20/2026
Primary Sponsor
Jacqui Irwin
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AI Summary
- Extends the property tax exclusion for active solar energy systems from the 2025-26 fiscal year through the 2030-31 fiscal year (lien dates before January 1, 2031)
- Limits the extension to customer-sited solar systems with capacity of 2 megawatts or less, or customer-sited systems on public entity property
- Solar installations qualifying for the exclusion are not counted as "new construction" for property tax reassessment purposes until a change in ownership occurs
- The state will not reimburse local agencies for property tax revenues lost due to this exclusion
- Takes effect immediately as a tax levy upon enactment
Legislative Description
Property taxation: active solar energy systems: customer sited: extension.
Last Action
Referred to Com. on REV. & TAX.
3/9/2026
Committee Referrals
Revenue and Taxation3/9/2026
Full Bill Text
No bill text available