AB 105: Change in ownership: nonresidential active solar energy systems: initiative.
- Session Year: 2019-2020
- House: Assembly
- Latest Version Date: 2020-06-22
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2019.
It is the intent of the Legislature to enact statutory changes relating to the Budget Act of 2019.
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Date
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Status
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|---|---|
| Jul 8, 2020 | In committee: Hearing postponed by committee. |
| Jun 26, 2020 | Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. |
| Jun 25, 2020 | In Assembly. Concurrence in Senate amendments pending. May be considered on or after June 27 pursuant to Assembly Rule 77. |
| Jun 25, 2020 | Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 11. Page 3857.). |
| Jun 24, 2020 | From committee: Do pass. (Ayes 13. Noes 5.) (June 24). |
| Jun 22, 2020 | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R. |
| Jun 26, 2019 | Re-referred to Com. on B. & F.R. |
| Jun 24, 2019 | Read second time. Ordered to third reading. |
| Jun 20, 2019 | Read third time and amended. Ordered to second reading. |
| Jun 19, 2019 | From committee: Do pass. (Ayes 11. Noes 3.) (June 19). |
| Jun 17, 2019 | In committee: Hearing postponed by committee. |
| Jun 14, 2019 | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R. |
| Jun 12, 2019 | In committee: Hearing postponed by committee. |
| Jun 10, 2019 | In committee: Hearing postponed by committee. |
| Apr 24, 2019 | Referred to Com. on B. & F.R. |
| Apr 11, 2019 | In Senate. Read first time. To Com. on RLS. for assignment. |
| Apr 11, 2019 | Read third time. Passed. Ordered to the Senate. |
| Apr 8, 2019 | Read second time. Ordered to third reading. |
| Apr 4, 2019 | Assembly Rule 96 suspended. (Ayes 53. Noes 15.) |
| Jan 24, 2019 | Referred to Com. on BUDGET. |
| Dec 4, 2018 | From printer. May be heard in committee January 3. |
| Dec 3, 2018 | Read first time. To print. |
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Date
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Description
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Location
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Votes
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| Jun 25, 2020 | Assembly 3rd Reading AB105 Ting | Senate Floor |
Passed |
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| Jun 24, 2020 | Do pass | Senate Standing Committee on Budget and Fiscal Review |
Passed |
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| Jun 19, 2019 | Do pass | Senate Standing Committee on Budget and Fiscal Review |
Passed |
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| Apr 11, 2019 | AB 105 Ting Assembly Third Reading | Assembly Floor |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
SENATE RULES COMMITTEE Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB 105 |
THIRD READING
Bill No: AB 105
Author: Ting (D)
Amended: 6/22/20 in Senate
Vote: 27
PRIOR VOTES NOT RELEVANT
SENATE BUDGET & FISCAL REVIEW COMMITTEE: 13-5, 6/24/20
AYES: Mitchell, Beall, Caballero, Durazo, Hurtado, Leyva, McGuire, Monning, Pan, Roth, Skinner, Stern, Wieckowski
NOES: Nielsen, Dahle, Melendez, Moorlach, Morrell
SUBJECT: Change in ownership: nonresidential active solar energy systems: initiative
SOURCE: Author
DIGEST:
This bill is the Nonresidential Solar Energy Systems trailer bill for the 2020-21 Budget. It contains various statutory changes necessary to implement the Budget Act of 2020.
ANALYSIS: This bill makes the following statutory changes:
- Reclassifies a nonresidential active solar energy system as personal property rather than real property, as previously defined.
- Redefines real property to include residential property and improvements but excludes personal property from this definition. Existing law defines the parameters for the appraisal of real property and associated tax.
- Specifies a nonresidential active solar energy system to mean a system that uses solar devices to provide the collection, storage or distribution of solar energy that is not constructed or installed in or on residential property.
- Exempts nonresidential active solar energy systems constructed or installed prior to January 1, 2025, from taxation as a personal property until there is a subsequent change in ownership. Change in ownership is defined in existing law.
- Becomes operative on the date that the Schools and Communities First (Section 2.5) ballot initiative measure is added to Article XIII A of the California Constitution at the November 3, 2020 statewide general election.
- Provides that in the event the ballot measure is not approved, provisions in this bill will remain inoperative and effectively repealed on January 1, 2021.
FISCAL EFFECT: Appropriation: No Fiscal Com.: Yes Local: Yes
According to the Senate Budget & Fiscal Review Committee, the provisions of this bill do not result in any fiscal impact as it is merely extends existing property tax exemptions.
SUPPORT: (Verified 6/23/20)
None received
OPPOSITION: (Verified 6/23/20)
None received
Prepared by: Meron Tesfaye and Joe Stephenshaw / B. & F.R. / 916-651-4103
6/25/20 0:58:08
**** END ****
CONCURRENCE IN SENATE AMENDMENTS
CSA1 Bill Id:AB 105
Author:(Ting)
As Amended Ver:June 22, 2020
2/3 vote. Budget Bill Appropriation Takes Effect Immediately
SUMMARY:
Exempts commercial solar energy systems installed before 2025 from being taxes as commercial real-estate if a ballot measure increasing property tax rates on commercial property is passed by voters in the November 2020 election.
The Senate Amendments:
Delete the current contents of the bill and instead:
- Stipulates that that a nonresidential active solar energy system, as defined, is personal property, not an improvement.
- Exempts a nonresidential active solar energy system constructed or installed prior to January 1, 2025, from taxation until there is a subsequent change in ownership of the nonresidential active solar energy system. Specifically:
- Exempts those nonresidential active solar energy systems from taxation on and after January 1, 2025, until there is a subsequent change in ownership; and
- Provides that change in ownership of a nonresidential active solar energy system occurs if it would have met the parameters for a change in ownership applicable to real property had the system been considered real property instead of personal property.
- Stipulates that these provisions are only operative on the date that an initiative measure, relating to the definition of "full cash value" for commercial and industrial real property, adding a specified section to the California Constitution at the November 3, 2020, statewide general election becomes effective.
- Provides that its provisions relating to nonresidential active solar energy systems shall remain inoperative until, and be repealed on, January 1, 2021, if a majority of voters do not approve the initiative
- Makes conforming changes. By adding to the duties of county assessors when assessing commercial and industrial real property, the bill would impose a state-mandated local program.
COMMENTS:
According to the Secretary of State an initiative entitled "Increases Funding for Public Schools, Community Colleges, and Local Government Services by Changing Tax Assessment of Commercial and Industrial Properties" is eligible for the November 2020 General Election Ballot. Also known as the "Split-roll" initiative, this proposal would tax most commercial and industrial properties at current market value, which is expected to raise between $7 and $12 billion in annual revenue.
This bill would exempt the value of solar energy systems installed on commercial properties from assessed value of the property, if this initiative were to pass. This exemptions would apply to all systems installed before 2025 and the exemption would continue to remain for these existing systems until the property was sold or transferred.
According to the Author:
No author's comment submitted at the time of this analysis.
Arguments in Support:
None on file.
Arguments in Opposition:
None on file.
FISCAL COMMENTS:
The total amount of revenue for the Split Roll initiative would be reduced if this provision was in place, however, there are no data available to estimate the impact at this time.
VOTES:
ASSEMBLY FLOOR: 54-12-13
YES: Aguiar-Curry, Bauer-Kahan, Bloom, Boerner Horvath, Bonta, Burke, Calderon, Carrillo, Cervantes, Chau, Chu, Cooper, Daly, Eggman, Frazier, Friedman, Gabriel, Cristina Garcia, Gipson, Gloria, Gonzalez, Gray, Grayson, Holden, Irwin, Jones-Sawyer, Kalra, Kamlager-Dove, Limón, Maienschein, McCarty, Medina, Mullin, Muratsuchi, Nazarian, O'Donnell, Petrie-Norris, Quirk, Quirk-Silva, Ramos, Reyes, Luz Rivas, Robert Rivas, Rodriguez, Blanca Rubio, Salas, Santiago, Smith, Mark Stone, Ting, Weber, Wicks, Wood, Rendon
NO: Bigelow, Brough, Flora, Fong, Gallagher, Kiley, Mathis, Melendez, Obernolte, Patterson, Voepel, Waldron
ABS, ABST OR NV: Arambula, Berman, Chen, Chiu, Choi, Cooley, Cunningham, Diep, Eduardo Garcia, Lackey, Levine, Low, Mayes
UPDATED:
VERSION: June 22, 2020
CONSULTANT: Christian Griffith / BUDGET / (916) 319-2099 FN: 0003155
SENATE COMMITTEE ON
Senator Holly Mitchell, Chair
2019 - 2020 Regular
Bill No: Hearing Date: June 24, 2020
Author: | Ting | ||
Version: | Amended | ||
Urgency: | No | Fiscal: | |
Consultant: | |||
Subject: Change in ownership: nonresidential active solar energy systems: initiative
Summary:
This is the Nonresidential Solar Energy Systems trailer bill for the 2020-21 budget. It contains various statutory changes necessary to implement the Budget Act of 2020.
Proposed Law:
This bill makes the following statutory changes:
- Reclassifies a nonresidential active solar energy system as personal property rather than real property, as previously defined.
- Redefines real property to include residential property and improvements but excludes personal property from this definition. Existing law defines the parameters for the appraisal of real property and associated tax.
- Specifies a nonresidential active solar energy system to mean a system that uses solar devices to provide the collection, storage or distribution of solar energy that is not constructed or installed in or on residential property.
- Exempts nonresidential active solar energy systems constructed or installed prior to January 1, 2025 from taxation as a personal property until there is a subsequent change in ownership. Change in ownership is defined in existing law.
- The provisions of this bill become operative on the date that the Schools and Communities First (Section 2.5) ballot initiative measure is added to Article XIII A of the California Constitutions at the November 3, 2020 statewide general election.
- In the event the ballot measure is not approved, provisions in this bill will remain inoperative and effectively repealed on January 1, 2021.
Fiscal Effect:
The provisions of this bill does not result in any fiscal impact as it is merely extends existing property tax exemptions.
Support:
None on file.
Opposed:
None on file.
-- END --
Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB 105 |
THIRD READING
Bill No: AB 105
Amended: 6/20/19 in Senate
SENATE BUDGET & FISCAL REVIEW COMMITTEE: 11-3, 6/19/19
AYES: Mitchell, Beall, Hurtado, Leyva, Monning, Moorlach, Pan, Roth, Skinner, Umberg, Wieckowski
NOES: Jones, Morrell, Stone
NO VOTE RECORDED: Nielsen, Durazo, McGuire, Stern
ASSEMBLY FLOOR: Not relevant
DIGEST:
This bill is the Budget Bill Jr. that makes changes to the 2019 Budget.
Senate Floor Amendments of 6/20/19 implement necessary changes to the 2019 Budget.
This bill:
- Reverts General Fund expenditure authority of $5 million from the California Health and Human Services Agency (CHHSA) approved in the 2018 Budget Act for the Council on Health Care Delivery Systems.
- Makes a new appropriation of $5 million General Fund to CHHSA for the Healthy California for All Commission.
- Provides $6.6 million General Fund over three years to CHHSA for the Early Childhood Policy Council.
- Provides $5 million in one-time General Fund to CHHSA to contract for research to inform the development of a Master Plan for Early Learning and Care to support comprehensive and affordable child care and universal preschool in California.
- Appropriates $428.6 million (an increase of $133.4 million) General Fund to Covered California to provide premium assistance subsidies to individuals with household income at or below 600 percent of the federal poverty level (FPL). Of these funds, 17 percent will be provided for premium assistance subsidies for individuals with household incomes between 200 and 400 percent of the FPL and 83 percent will be provided for premium assistance subsidies for individuals between 400 and 600 percent of the FPL and to reduce out-of-pocket premiums for individuals under 138 percent of the FPL.
- Makes significant investments to increase access to higher education. Specifically, provides $50 million to the University of California (UC) to increase resident undergraduate enrollment by 4,860, and $85 million to California State University (CSU) to increase undergraduate enrollment by 10,000 students.
- Requires UC and CSU to report by March 1, 2020, and each year thereafter, regarding the use of basic needs funding, and specified outcomes.
- Makes other clarifying and technical adjustments.
FISCAL EFFECT: Appropriation: Yes Fiscal Com.: Yes Local: No
According to the Senate Budget and Fiscal Review Committee, this bill increases appropriations in the 2019-20 fiscal year by $285 million.
None received
OPPOSITION: (Verified 6/21/19)
None received
Prepared by: Joe Stephenshaw / B. & F.R. / 916-651-4103
6/24/19 13:54:31
**** END ****
(Without Reference to File)
CONCURRENCE IN SENATE AMENDMENTS
CSA1 Bill Id:AB 105
Author:(Ting)
As Amended Ver:June 20, 2019
Majority vote. Budget Bill Appropriation Takes Effect Immediately
SUMMARY:
Amends the 2019 Budget Act to reflect actions taken as part of the 2019 budget package.
Major Provisions
- Increases funding for health benefit subsidies by $133.3 million for a total of $428.6 million.
- Increases funding for the University of California and the California State University for additional in-state California undergraduate enrollment;
- $49.9 million for the University of California; and
- $85 million for California State University.
- Provides $5 million for the Healthy California for all Commission.
- Appropriates $2.2 million to support the Early Childhood Policy Council for the next three fiscal years.
- Includes $5 million for the Master Plan for Early Learning and Care.
The Senate Amendments:
COMMENTS:
This bill amends the 2019 budget, contained in AB 74, to reflect appropriations assumed in the overall scoring and architecture of the budget package. This bill, sometimes known as a “budget bill junior” allows the full budget package to be implemented.
According to the Author:
Arguments in Support:
None on file.
Arguments in Opposition:
None on file.
FISCAL COMMENTS:
The bill appropriates $284.8 million assumed as part of the 2019 budget package.
VOTES:
ASSEMBLY FLOOR: 54-13-13
YES: Aguiar-Curry, Bauer-Kahan, Bloom, Boerner Horvath, Bonta, Burke, Calderon, Carrillo, Cervantes, Chau, Chu, Cooper, Daly, Eggman, Frazier, Friedman, Gabriel, Cristina Garcia, Gipson, Gloria, Gonzalez, Gray, Grayson, Holden, Irwin, Jones-Sawyer, Kalra, Kamlager-Dove, Limón, Maienschein, McCarty, Medina, Mullin, Muratsuchi, Nazarian, O'Donnell, Petrie-Norris, Quirk, Quirk-Silva, Ramos, Reyes, Luz Rivas, Robert Rivas, Rodriguez, Blanca Rubio, Salas, Santiago, Smith, Mark Stone, Ting, Weber, Wicks, Wood, Rendon
NO: Bigelow, Brough, Dahle, Flora, Fong, Gallagher, Kiley, Mathis, Melendez, Obernolte, Patterson, Voepel, Waldron
ABS, ABST OR NV: Arambula, Berman, Chen, Chiu, Choi, Cooley, Cunningham, Diep, Eduardo Garcia, Lackey, Levine, Low, Mayes
UPDATED:
VERSION: June 20, 2019
CONSULTANT: Christian Griffith / BUDGET / (916) 319-2099 FN: 0001147
Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB 105 |
THIRD READING
Bill No: AB 105
Amended: 6/14/19 in Senate
SENATE BUDGET & FISCAL REVIEW COMMITTEE: 11-3, 6/19/19
AYES: Mitchell, Beall, Hurtado, Leyva, Monning, Moorlach, Pan, Roth, Skinner, Umberg, Wieckowski
NOES: Jones, Morrell, Stone
NO VOTE RECORDED: Nielsen, Durazo, McGuire, Stern
ASSEMBLY FLOOR: Not relevant
DIGEST:
This bill is the Budget Bill Jr. that makes changes to the 2019 Budget.
This bill:
- Appropriates $428.6 million (an increase of $133.4 million) General Fund to Covered California to provide premium assistance subsidies to individuals with household income at or below 600 percent of the federal poverty level (FPL). Of these funds, 17 percent will be provided for premium assistance subsidies for individuals with household incomes between 200 and 400 percent of the FPL and 83 percent will be provided for premium assistance subsidies for individuals between 400 and 600 percent of the FPL and to reduce out-of-pocket premiums for individuals under 138 percent of the FPL.
- Makes significant investments to increase access to higher education. Specifically, provides $50 million to the University of California (UC) to increase resident undergraduate enrollment by 4,860, and $85 million to California State University (CSU) to increase undergraduate enrollment by 10,000 students.
- Requires UC and CSU to report by March 1, 2020, and each year thereafter, regarding the use of basic needs funding, and specified outcomes.
- Makes other clarifying and technical adjustments.
FISCAL EFFECT: Appropriation: Yes Fiscal Com.: Yes Local: No
According to the Senate Budget and Fiscal Review Committee, this bill increases appropriations in the 2019-20 fiscal year by $248.4 million.
None received
OPPOSITION: (Verified 6/17/19)
None received
Prepared by: Joe Stephenshaw / B. & F.R. / 916-651-4103
6/19/19 16:38:12
**** END ****
SENATE COMMITTEE ON BUDGET AND FISCAL REVIEW
Senator Holly Mitchell, Chair
2019 - 2020 Regular
Bill No: AB 105 Hearing Date: June 19, 2019
Author: | |||
Version: | June 14, 2019 As amended | ||
Urgency: | No | Fiscal: | Yes |
Consultant: | Joe Stephenshaw | ||
Subject: Budget Act of 2019
Summary:
This is the Budget Bill Jr. that makes changes to the 2019 budget.
Proposed Law:
Specifically, this bill:
- Appropriates $428.6 million (an increase of $133.4 million) General Fund to Covered California to provide premium assistance subsidies to individuals with household income at or below 600 percent of the federal poverty level (FPL). Of these funds, 17 percent will be provided for premium assistance subsidies for individuals with household incomes between 200 and 400 percent of the FPL and 83 percent will be provided for premium assistance subsidies for individuals between 400 and 600 percent of the FPL and to reduce out-of-pocket premiums for individuals under 138 percent of the FPL.
- Makes significant investments to increase access to higher education. Specifically, provides $50 million to the University of California (UC) to increase resident undergraduate enrollment by 4,860, and $85 million to California State University (CSU) to increase undergraduate enrollment by 10,000 students.
- Requires UC and CSU to report by March 1, 2020 and each year thereafter regarding the use of basic needs funding, and specified outcomes.
- Makes other clarifying and technical adjustments.
Fiscal Effect:
Increases appropriations in the 2019-20 fiscal year by $248.4 million.
Support:
None on file.
Opposed:
None on file.
-- END --
ASSEMBLY THIRD READING
ATR Bill Id:AB 105
Author:(Ting)
As Introduced Ver:December 3, 2018
Majority vote. Budget Bill Appropriation Takes Effect Immediately
SUMMARY:
This bill expresses the intent of the Legislature to enact statutory changes relating to the Budget Act of 2019.
Major Provisions
COMMENTS:
According to the Author:
Arguments in Support:
Arguments in Opposition:
FISCAL COMMENTS:
VOTES:
UPDATED:
VERSION: December 3, 2018
CONSULTANT: Christian Griffith / BUDGET / (916) 319-2099 FN: 0000148
Bill Author
Bill Co-Author(s):