Real property taxation.

The California Assembly Committee on Revenue and Taxation proposes modifications to property tax exemptions for active solar energy systems and expands tax relief provisions for public schools through amendments to the Revenue and Taxation Code. The legislation establishes a three-year window for initial purchasers to claim exclusions on active solar energy systems, with claims filed after this period applying from the assessment year's lien date forward.

The measure extends property tax exemption benefits currently available to colleges, religious institutions, and veterans' organizations to include public schools. Under the expanded provisions, public schools may receive up to 90% cancellation or refund of taxes, penalties, and interest when filing timely exemption applications. The bill maintains existing refund thresholds, preserving the minimum $250 requirement for qualifying tax obligations.

For properties acquired mid-fiscal year, the legislation implements proportional tax relief based on the duration of qualification within that period. The amendments preserve active solar energy system exclusions granted before January 1, 2027, until ownership changes occur, while establishing new administrative procedures for local tax authorities to process expanded exemption categories. The measure includes provisions for state reimbursement to local agencies and school districts for costs associated with implementing these mandated changes.