Loading chat...
CA SB1437
Bill
Status
Introduced
3/11/2026
Primary Sponsor
Revenue and Taxation
Click for details
AI Summary
- Extends the rebuttable presumption for full cash value assessments of intercounty pipeline rights-of-way from the 2025–26 tax year to the 2030–31 tax year
- Continues the established 1975–76 base year valuation methodology with per-mile rates of $20,000 for high-density areas, $12,000 for transitional-density areas, and $9,000 for low-density areas, adjusted annually for inflation
- Extends the period for reappraisable events (changes in ownership, new construction) from June 30, 2026 to June 30, 2031
- Delays the automatic repeal date of Section 401.10 of the Revenue and Taxation Code from January 1, 2027 to January 1, 2032
- Requires no appropriation, has no fiscal committee review, and passes with a majority vote
Legislative Description
Property taxation: intercounty pipeline: right-of-way assessment: full cash value.
Last Action
From printer. May be acted upon on or after April 11.
3/12/2026
Committee Referrals
Rules3/11/2026
Full Bill Text
No bill text available