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    SB-284
    Budget & Economy

    Property taxation: change in ownership: family homes and farms.

    Engrossed
    CA
    ∙
    2025-2026 Regular Session
    0
    0
    Track
    Track

    Key Takeaways

    • Expands property tax exemptions for transfers of family homes and farms between eligible family members.
    • Requires transferees to file for homeowner exemptions within one year of receiving the property.
    • Mandates county assessors to process exclusion claims and verify eligibility for tax benefits.
    • Allows counties to charge processing fees up to $175 for late exemption claims.

    Summary

    Senator Seyarto's property tax legislation expands existing exclusions for family home and farm transfers, allowing properties to remain within families without triggering reassessment under specific conditions. The bill modifies current law by extending transfer exemptions between eligible family members, including parents, children, grandparents, and grandchildren, during a one-year period following the initial transfer.

    The legislation establishes that transfers resulting from judicial decrees will be considered effective as of the final decree date for purposes of the one-year exclusion period. To qualify, transferred homes must become the principal residence of the recipient within one year, and recipients must file for homeowners' or disabled veterans' exemptions during that timeframe. For family farms, the exclusion applies separately to each legal parcel, with parcels containing homes eligible for additional residential exclusions.

    While broadening transfer options for families, the bill specifies that local agencies will not receive state reimbursement for any resulting property tax revenue reductions. The measure requires eligible parties to file claims with county assessors within three years of transfer or six months of receiving assessment notices. County boards may authorize processing fees up to $175 for late claims to cover administrative costs.

    Key Dates

    Next Step
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Next Step
    Assembly Committee
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Hearing scheduled for , State Capitol, Room 126
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Special Consent SB284 Seyarto
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Do pass
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Placed on suspense file
    Senate Revenue and Taxation Hearing
    Senate Committee
    Senate Revenue and Taxation Hearing
    Do pass, but first be re-referred to the Committee on [Appropriations]
    Introduced
    Senate Floor
    Introduced
    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    Contacts

    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Kelly SeyartoR
    Senator
    Bill Author
    Not Contacted
    Not Contacted
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    0 of 8 row(s) selected.
    Page 1 of 2
    Select All Legislators
    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Profile
    Kelly SeyartoR
    Senator
    Bill Author
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Profile
    Tri TaR
    Assemblymember
    Committee Member
    Profile
    Carl DeMaioR
    Assemblymember
    Committee Member
    Profile
    Robert GarciaD
    Assemblymember
    Committee Member

    Get Involved

    Act Now!

    Email the authors or create an email template to send to all relevant legislators.

    Introduced By

    Kelly Seyarto
    Kelly SeyartoR
    California State Senator
    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/29/2025)

    Latest Voting History

    View History
    May 29, 2025
    PASS
    Senate Floor
    Vote on Senate Floor
    AyesNoesNVRTotalResult
    380240PASS

    Key Takeaways

    • Expands property tax exemptions for transfers of family homes and farms between eligible family members.
    • Requires transferees to file for homeowner exemptions within one year of receiving the property.
    • Mandates county assessors to process exclusion claims and verify eligibility for tax benefits.
    • Allows counties to charge processing fees up to $175 for late exemption claims.

    Get Involved

    Act Now!

    Email the authors or create an email template to send to all relevant legislators.

    Introduced By

    Kelly Seyarto
    Kelly SeyartoR
    California State Senator

    Summary

    Senator Seyarto's property tax legislation expands existing exclusions for family home and farm transfers, allowing properties to remain within families without triggering reassessment under specific conditions. The bill modifies current law by extending transfer exemptions between eligible family members, including parents, children, grandparents, and grandchildren, during a one-year period following the initial transfer.

    The legislation establishes that transfers resulting from judicial decrees will be considered effective as of the final decree date for purposes of the one-year exclusion period. To qualify, transferred homes must become the principal residence of the recipient within one year, and recipients must file for homeowners' or disabled veterans' exemptions during that timeframe. For family farms, the exclusion applies separately to each legal parcel, with parcels containing homes eligible for additional residential exclusions.

    While broadening transfer options for families, the bill specifies that local agencies will not receive state reimbursement for any resulting property tax revenue reductions. The measure requires eligible parties to file claims with county assessors within three years of transfer or six months of receiving assessment notices. County boards may authorize processing fees up to $175 for late claims to cover administrative costs.

    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/29/2025)

    Key Dates

    Next Step
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Next Step
    Assembly Committee
    Referred to the Assembly Standing Committee on Revenue and Taxation
    Hearing scheduled for , State Capitol, Room 126
    Vote on Senate Floor
    Senate Floor
    Vote on Senate Floor
    Special Consent SB284 Seyarto
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Do pass
    Senate Appropriations Hearing
    Senate Committee
    Senate Appropriations Hearing
    Placed on suspense file
    Senate Revenue and Taxation Hearing
    Senate Committee
    Senate Revenue and Taxation Hearing
    Do pass, but first be re-referred to the Committee on [Appropriations]
    Introduced
    Senate Floor
    Introduced
    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    Latest Voting History

    View History
    May 29, 2025
    PASS
    Senate Floor
    Vote on Senate Floor
    AyesNoesNVRTotalResult
    380240PASS

    Contacts

    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Kelly SeyartoR
    Senator
    Bill Author
    Not Contacted
    Not Contacted
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Not Contacted
    Not Contacted
    0 of 8 row(s) selected.
    Page 1 of 2
    Select All Legislators
    Profile
    Sharon Quirk-SilvaD
    Assemblymember
    Committee Member
    Profile
    Mike GipsonD
    Assemblymember
    Committee Member
    Profile
    Kelly SeyartoR
    Senator
    Bill Author
    Profile
    Tina McKinnorD
    Assemblymember
    Committee Member
    Profile
    Jasmeet BainsD
    Assemblymember
    Committee Member
    Profile
    Tri TaR
    Assemblymember
    Committee Member
    Profile
    Carl DeMaioR
    Assemblymember
    Committee Member
    Profile
    Robert GarciaD
    Assemblymember
    Committee Member