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Bills

SB 816: Property taxation: exemptions: Chiquita Canyon elevated temperature landfill event.

  • Session Year: 2025-2026
  • House: Senate
  • Latest Version Date: 2025-06-16

Current Status:

Failed

(2026-02-02: Returned to Secretary of Senate pursuant to Joint Rule 56.)

Introduced

In Committee

First Chamber

In Committee

Second Chamber

Enacted

Version:

The California Constitution declares that all property is taxable and establishes or authorizes various exemptions from tax for real property, including, among others, a homeowners exemption in the amount of $7,000 of the full value of a dwelling unless the dwelling receives another real property exemption.

This bill, for lien dates occurring on or after January 1, 2025, to, and including, January 1, 2030, would statutorily exempt from property taxation real property impacted by the Chiquita Canyon elevated temperature landfill event, as defined. By imposing additional duties on county assessors, the 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.

Existing law imposes an annual minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state. Existing law also imposes an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability partnership, and limited liability company doing business in this state, as specified.This bill, for taxable years beginning on or after January 1, 2025, would exempt corporations that are microbusinesses, as specified, incorporated in this state from the minimum franchise tax. The bill would also exempt a limited partnership, limited liability partnership, and limited liability company that are microbusinesses, as specified, from the annual tax.This bill would take effect immediately as a tax levy.

News Coverage:

SB 816: Property taxation: exemptions: Chiquita Canyon elevated temperature landfill event. | Digital Democracy