Loading chat...
CA SB1165
Bill
Status
Introduced
2/18/2026
Primary Sponsor
Anna Caballero
Click for details
AI Summary
- Makes nonsubstantive grammatical changes to Revenue and Taxation Code Section 50 regarding property tax base year values
- Replaces the word "which" with "that" in two instances when referring to property that is purchased, changes ownership, or is newly constructed
- Maintains existing law that base year values for purchased or ownership-changed property are entered on the roll for the lien date following the transaction
- Preserves current rules that new construction in progress does not acquire a new base year value until the date of completion
Legislative Description
Property taxes.
Last Action
Referred to Com. on RLS.
2/26/2026
Committee Referrals
Rules2/18/2026
Full Bill Text
No bill text available