AB 1322

  • California Assembly Bill
  • 2017-2018 Regular Session
  • Introduced in Assembly
  • Assembly
  • Senate
  • Governor

Property taxation: intercounty base year value transfers.


The California Constitution and existing property tax law authorize a person who is either severely disabled or over 55 years of age to transfer the base year value, as defined, of property that is eligible for the homeowners' property tax exemption to a replacement dwelling that is of equal or lesser value located within the same county as the property from which the base year value is transferred, and if a county ordinance so providing has been adopted, to a replacement dwelling that is located in a different county. This bill would authorize any person over 55 years of age or any severely and permanently disabled person to transfer the base year value of an original property to a replacement dwelling located in a different county without the adoption of a county ordinance so providing. The bill would limit this provision to transfers of base year value that occur on or after January 1, 2019.  By changing the manner in which local assessors assess property for property taxation purposes, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy, but would become operative only if Assembly Constitutional Amendment ____ of the 2017–18 Regular Session is approved by the voters.

Bill Sponsors (8)



Feb 01, 2018


From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Jan 31, 2018


Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

Jun 20, 2017


Coauthors revised.

May 26, 2017


In committee: Held under submission.

Apr 26, 2017


In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR APPR. suspense file.

Apr 04, 2017


From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 3). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

Mar 16, 2017


Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 19, 2017


From printer. May be heard in committee March 21.

Feb 17, 2017


Read first time. To print.

Bill Text

Bill Text Versions Format
02/17/17 - Introduced PDF

Related Documents

Document Format
No related documents.


Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.