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CA AB2389

Bill

Status

Introduced

2/20/2026

Primary Sponsor

Jacqui Irwin

Click for details

Origin

State Assembly

2025-2026 Regular Session

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