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    AB-1516
    Budget & Economy

    Real property taxation.

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

    Key Takeaways

    • Extends the deadline for filing solar energy system tax exclusions to three years after property purchase.
    • Adds public schools to organizations eligible for property tax exemptions and refunds.
    • Allows late-filed solar energy system claims to receive tax benefits starting in the year filed.
    • Requires state reimbursement to local agencies for costs of implementing new tax provisions.

    Summary

    The California Assembly Committee on Revenue and Taxation proposes modifications to property tax exemption rules, extending filing deadlines for solar energy system exclusions and expanding tax relief provisions to public schools. The legislation amends multiple sections of the Revenue and Taxation Code to revise claim periods and broaden eligibility for property tax benefits.

    Initial purchasers of properties with active solar energy systems would have three years from the purchase date to file exclusion claims, with claims submitted after this period applying from the assessment year of filing. This provision takes effect January 1, 2027. The amendments maintain existing definitions of qualifying solar systems while clarifying that dual-use equipment qualifies for 75 percent of the exclusion.

    The bill adds public schools to organizations eligible for property tax exemptions and related relief, aligning them with current beneficiaries like colleges, religious institutions, and veterans' organizations. For qualifying properties acquired mid-fiscal year, organizations may receive prorated tax cancellations or refunds by filing claims within specified timeframes. Late applications may qualify for reduced relief of 85-90 percent of taxes exceeding $250.

    Local tax officials must implement these expanded provisions, constituting a state-mandated program. The legislation requires state reimbursement to local agencies and school districts for costs incurred from these new administrative duties, following established Government Code procedures.

    Key Dates

    Next Step
    Referred to the Senate Standing Committee on Rules
    Next Step
    Senate Committee
    Referred to the Senate Standing Committee on Rules
    Hearing has not been scheduled yet
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    Vote on Assembly Floor
    Assembly Appropriations Hearing
    Assembly Committee
    Assembly Appropriations Hearing
    Assembly Appropriations Hearing
    Assembly Revenue And Taxation Hearing
    Assembly Committee
    Assembly Revenue And Taxation Hearing
    Assembly Revenue And Taxation Hearing
    Read first time. To print.
    Assembly Floor
    Read first time. To print.
    Read first time. To print.

    Contacts

    Profile
    Shannon GroveR
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Brian JonesR
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Mike McGuireD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Eloise ReyesD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    John LairdD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    0 of 5 row(s) selected.
    Page 1 of 1
    Select All Legislators
    Profile
    Shannon GroveR
    Senator
    Committee Member
    Profile
    Brian JonesR
    Senator
    Committee Member
    Profile
    Mike McGuireD
    Senator
    Committee Member
    Profile
    Eloise ReyesD
    Senator
    Committee Member
    Profile
    John LairdD
    Senator
    Committee Member

    Similar Past Legislation

    Bill NumberTitleIntroduced DateStatusLink to Bill
    Taxation: exemptions: public schools.
    February 2015
    Failed
    View Bill
    Showing 1 of 1 items
    Page 1 of 1

    Get Involved

    Act Now!

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

    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/15/2025)

    Latest Voting History

    View History
    May 15, 2025
    PASS
    Assembly Floor
    Vote on Assembly Floor
    AyesNoesNVRTotalResult
    6901079PASS

    Key Takeaways

    • Extends the deadline for filing solar energy system tax exclusions to three years after property purchase.
    • Adds public schools to organizations eligible for property tax exemptions and refunds.
    • Allows late-filed solar energy system claims to receive tax benefits starting in the year filed.
    • Requires state reimbursement to local agencies for costs of implementing new tax provisions.

    Get Involved

    Act Now!

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

    Summary

    The California Assembly Committee on Revenue and Taxation proposes modifications to property tax exemption rules, extending filing deadlines for solar energy system exclusions and expanding tax relief provisions to public schools. The legislation amends multiple sections of the Revenue and Taxation Code to revise claim periods and broaden eligibility for property tax benefits.

    Initial purchasers of properties with active solar energy systems would have three years from the purchase date to file exclusion claims, with claims submitted after this period applying from the assessment year of filing. This provision takes effect January 1, 2027. The amendments maintain existing definitions of qualifying solar systems while clarifying that dual-use equipment qualifies for 75 percent of the exclusion.

    The bill adds public schools to organizations eligible for property tax exemptions and related relief, aligning them with current beneficiaries like colleges, religious institutions, and veterans' organizations. For qualifying properties acquired mid-fiscal year, organizations may receive prorated tax cancellations or refunds by filing claims within specified timeframes. Late applications may qualify for reduced relief of 85-90 percent of taxes exceeding $250.

    Local tax officials must implement these expanded provisions, constituting a state-mandated program. The legislation requires state reimbursement to local agencies and school districts for costs incurred from these new administrative duties, following established Government Code procedures.

    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/15/2025)

    Key Dates

    Next Step
    Referred to the Senate Standing Committee on Rules
    Next Step
    Senate Committee
    Referred to the Senate Standing Committee on Rules
    Hearing has not been scheduled yet
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    Vote on Assembly Floor
    Assembly Appropriations Hearing
    Assembly Committee
    Assembly Appropriations Hearing
    Assembly Appropriations Hearing
    Assembly Revenue And Taxation Hearing
    Assembly Committee
    Assembly Revenue And Taxation Hearing
    Assembly Revenue And Taxation Hearing
    Read first time. To print.
    Assembly Floor
    Read first time. To print.
    Read first time. To print.

    Latest Voting History

    View History
    May 15, 2025
    PASS
    Assembly Floor
    Vote on Assembly Floor
    AyesNoesNVRTotalResult
    6901079PASS

    Contacts

    Profile
    Shannon GroveR
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Brian JonesR
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Mike McGuireD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Eloise ReyesD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    John LairdD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    0 of 5 row(s) selected.
    Page 1 of 1
    Select All Legislators
    Profile
    Shannon GroveR
    Senator
    Committee Member
    Profile
    Brian JonesR
    Senator
    Committee Member
    Profile
    Mike McGuireD
    Senator
    Committee Member
    Profile
    Eloise ReyesD
    Senator
    Committee Member
    Profile
    John LairdD
    Senator
    Committee Member

    Similar Past Legislation

    Bill NumberTitleIntroduced DateStatusLink to Bill
    Taxation: exemptions: public schools.
    February 2015
    Failed
    View Bill
    Showing 1 of 1 items
    Page 1 of 1