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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-18</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Macedo</ns0:AuthorText>
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<ns0:Name>Macedo</ns0:Name>
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<ns0:Title> An act to amend Section 108 of the Revenue and Taxation Code, relating to taxation. </ns0:Title>
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<ns0:Subject>Property taxation.</ns0:Subject>
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<html:p>Existing property tax law defines “state-assessed property” as all property required to be assessed by the State Board of Equalization under a specified provision of the California Constitution and that is subject to local taxation.</html:p>
<html:p>This bill would make nonsubstantive changes to that definition.</html:p>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 108 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>108.</ns0:Num>
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<html:p>“State-assessed property” means all property required to be assessed by the State Board of Equalization under Section 19 of Article XIII of the Constitution and that is subject to local taxation.</html:p>
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