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<ns0:ActionText>INTRODUCED</ns0:ActionText>
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<ns0:ActionText>APPROVED</ns0:ActionText>
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<ns0:ActionText>FILED</ns0:ActionText>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Committee on Revenue and Taxation</ns0:AuthorText>
<ns0:Authors>
<ns0:Committee>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Committee on Revenue and Taxation</ns0:Name>
<ns0:Members/>
</ns0:Committee>
</ns0:Authors>
<ns0:Title> An act to amend Sections 73, 75.21, 271, and 271.5 of the Revenue and Taxation Code, relating to taxation.</ns0:Title>
<ns0:RelatingClause>taxation</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Real property taxation.</ns0:Subject>
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<ns0:DigestText>
<html:p>
(1)
<html:span class="EnSpace"/>
The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines “full cash value” for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of “newly constructed” for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year, as provided. Existing law provides the exclusion for an active solar energy system applies to the initial purchaser of a new building, as provided, and requires the initial purchaser to file a claim with the assessor.
</html:p>
<html:p>This bill
would state a claim filed by an initial purchaser is timely if it is filed within three years of the date of purchase. The bill would also provide that an otherwise valid claim for exclusion filed after the three year deadline would be applied beginning on the lien date for the assessment year in which the claim is filed. The bill would make these provisions operative beginning January 1, 2027.</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Existing law, with respect to supplemental property tax assessments, specifies various limitation periods for assessments on the supplemental tax roll. Existing law provides for the application of property tax exemptions to those supplemental assessments provided, among other things, that an assessee file an exemption application within a specified time. Existing property tax law allows taxes, penalties, and interest imposed for late filings of property tax exemption applications for the supplemental roll that exceed $250 in total to be canceled or
refunded up to 85% or 90%, as applicable, in the case of the exemption for a college, cemetery, church, religious, exhibition, or veterans’ organization.
</html:p>
<html:p>This bill would expand this reduction to be applied to exemptions for public schools, as provided.</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
Existing property tax law provides, with respect to property eligible for the college, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums, public schools, community colleges, state colleges, state universities, tribal housing, or welfare exemption but for which a timely application for exemption was not filed, that 90% of any tax or penalty or interest on that property shall be canceled or refunded if an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the
exemption was not claimed by a timely application.
</html:p>
<html:p>Existing property tax law requires, if an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the property was acquired or by February 15 of the following calendar year, whichever occurs first, any tax or penalty or interest imposed upon property owned by any organization qualified for the college, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption that is acquired by that organization during a given calendar year, after the lien date but before the first day of the fiscal year commencing within that calendar year, if the property is of a kind that would have been qualified for the college, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption if it had been owned by the organization on the lien date, to be canceled or
refunded.</html:p>
<html:p>This bill would add public schools to the list of entities eligible for the cancellation or refund of any tax or penalty or interest imposed on property acquired in a given calendar year after the lien date but before the first day of the fiscal year commencing within that calendar year. The bill also would make conforming changes. By expanding the duties of local tax officials, this bill would impose a state-mandated local program.</html:p>
<html:p>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.</html:p>
<html:p>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.</html:p>
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<ns0:FiscalCommittee>YES</ns0:FiscalCommittee>
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<ns0:Bill id="bill">
<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_1BF4F517-AD94-466A-9681-13ECF55B46AF">
<ns0:Num>SECTION 1.</ns0:Num>
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Section 73 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>73.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII
<html:span class="ThinSpace"/>
A of the California Constitution, the term “newly constructed,” as used in subdivision (a) of Section 2 of Article XIII
<html:span class="ThinSpace"/>
A of the California Constitution, does not include the construction or addition of any active solar energy system, as defined in subdivision (b).
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
“Active solar energy system” means a system that, upon completion of the construction of a system as part of a new property or the addition of a system to an existing property, uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for
the collection, storage, or distribution of solar energy.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
“Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
Active solar energy systems may be used for any of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Domestic, recreational, therapeutic, or service water heating.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Space conditioning.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
Production of electricity.
</html:p>
<html:p>
(D)
<html:span class="EnSpace"/>
Process heat.
</html:p>
<html:p>
(E)
<html:span class="EnSpace"/>
Solar mechanical energy.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
For purposes of this section, “occupy or use” has the same meaning as defined in Section 75.12.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
The Legislature finds and declares that the definition of spare parts in this paragraph is declarative of the intent of the Legislature, in prior statutory enactments of this section that excluded active solar energy systems from the term “newly constructed,” as used in the California Constitution, thereby creating a tax appraisal exclusion.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity includes storage devices, power conditioning equipment, transfer equipment, and parts related to the functioning of those items. In general, the use of solar energy in the production of electricity involves the transformation of sunlight into electricity through the use of devices such as solar cells or other solar collecting equipment. However, an active solar energy system used in the production of
electricity includes only equipment used up to, but not including, the stage of conveyance or use of the electricity. For the purpose of this paragraph, the term “parts” includes spare parts that are owned by the owner of, or the maintenance contractor for, an active solar energy system that uses solar energy in the production of electricity and which spare parts were specifically purchased, designed, or fabricated by or for that owner or maintenance contractor for installation in an active solar energy system that uses solar energy in the production of electricity, thereby including those parts in the tax appraisal exclusion created by this section.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity also includes pipes and ducts that are used exclusively to carry energy derived from solar energy. Pipes and ducts that are used to carry both energy derived from solar energy and from energy derived from
other sources are active solar energy system property only to the extent of 75 percent of their full cash value.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity does not include auxiliary equipment, such as furnaces and hot water heaters, that use a source of power other than solar energy to provide usable energy. An active solar energy system that uses solar energy in the production of electricity does include equipment, such as ducts and hot water tanks, that is utilized by both auxiliary equipment and solar energy equipment, that is, dual use equipment. That equipment is active solar energy system property only to the extent of 75 percent of its full cash value.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding any other law, for purposes of this section, “the construction or addition of any active solar energy system” includes the
construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. The exclusion from “newly constructed” provided by this subdivision applies to the initial purchaser who purchased the new building from the owner-builder, but only if the owner-builder did not receive an exclusion under this section for the same active solar energy system and only if the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12. The assessor shall administer this subdivision in the following manner:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
The initial purchaser of the building shall file a claim with the assessor and provide to the assessor any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the
new building. The claim shall also identify the amount of any rebate for the active solar energy system provided to either the owner-builder or the initial purchaser by the Public Utilities Commission, the State Energy Resources Conservation and Development Commission, an electrical corporation, a local publicly owned electric utility, or any other agency of the State of California.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
(I)
<html:span class="EnSpace"/>
The claim for an exclusion under this subdivision shall be considered timely if it is filed within three years of the date of purchase.
</html:p>
<html:p>
(II)
<html:span class="EnSpace"/>
An otherwise valid claim for exclusion under this subdivision filed after the deadline set by subclause (I) shall be applied beginning on the
lien date of the assessment year in which the claim is filed.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The provisions of clause (i) shall become operative on January 1, 2027.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
The assessor shall evaluate the claim and determine the portion of the purchase price that is attributable to the active solar energy system. The assessor shall then reduce the new base year value established as a result of the change in ownership of the new building by an amount equal to the difference between the following two amounts:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
That portion of the value of the new building attributable to the active solar energy system.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The total amount of all rebates, if any,
described in subparagraph (A) that were provided to either the owner-builder or the initial purchaser.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
The extension of the new construction exclusion to the initial purchaser of a newly constructed new building shall remain in effect only until there is a subsequent change in ownership of the new building.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The State Board of Equalization, in consultation with the California Assessors’ Association, shall prescribe the manner, documentation, and form for claiming the new construction exclusion required by this subdivision.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
Notwithstanding any other law, the exclusion from new construction provided by this section shall remain in effect only until there is a subsequent change in ownership.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
This section applies to property tax lien dates
for the 1999–2000 fiscal year to the 2025–26 fiscal year, inclusive.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
The amendments made to this section by the act that added this subdivision apply beginning with the lien date for the 2008–09 fiscal year.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Active energy solar systems that qualify for an exclusion under this section prior to January 1, 2027, shall continue to be excluded on and after January 1, 2027, until there is a subsequent change in ownership.
</html:p>
<html:p>
(j)
<html:span class="EnSpace"/>
Section 41 shall not apply to the extension of the exclusion under this section made by the act adding this subdivision.
</html:p>
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<ns0:Num>SEC. 2.</ns0:Num>
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Section 75.21 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>75.21.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the current roll or the roll being prepared except as provided for in subdivision (b), that the assessee is eligible for the exemption, and that, in those instances in which the provisions of this division require the filing of a claim for the exemption, the assessee makes a claim for the exemption.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
If the property received an exemption on the current roll or the roll being prepared and the assessee on the supplemental roll is eligible for an exemption and, in those instances in which the provisions of this division require the filing of a claim for the exemption, the assessee makes a claim for an exemption of a
greater amount, then the difference in the amount between the two exemptions shall be applied to the supplemental assessment.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
In those instances in which the provisions of this division require the filing of a claim for the exemption, except as provided in subdivision (d), (e), or (f), any person claiming to be eligible for an exemption to be applied against the amount of the supplemental assessment shall file a claim or an amendment to a current claim, in that form as prescribed by the board, on or before the 30th day following the date of notice of the supplemental assessment, in order to receive a 100-percent exemption.
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
With respect to property as to which the college, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums, or welfare exemption was available, but for which a timely application for exemption was not filed,
the following amounts shall be canceled or refunded:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Ninety percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Eighty-five percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, if an appropriate application for exemption is thereafter filed.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
With respect to property as to which
the welfare exemption or veterans’ organization exemption was available, all provisions of Section 254.5, other than the specified dates for the filing of affidavits and other acts, are applicable to this section.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
With respect to property as to which the veterans’ or homeowners’ exemption was available, but for which a timely application for exemption was not filed, that portion of tax attributable to 80 percent of the amount of exemption available shall be canceled or refunded, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52.
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
With respect to property as to which the disabled veterans’ exemption was available, but for which a timely application for exemption was not filed, that portion of tax attributable to 90 percent
of the amount of exemption available shall be canceled or refunded, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52. If an appropriate application for exemption is thereafter filed, 85 percent of the amount of the exemption available shall be canceled or refunded.
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
With respect to property as to which any other exemption was available, but for which a timely application for exemption was not filed, the following amounts shall be canceled or refunded:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Ninety percent of any tax or penalty or interest thereon, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Eighty-five percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, if an appropriate application for exemption is thereafter filed.
</html:p>
<html:p>Other provisions of this division pertaining to the late filing of claims for exemption do not apply to assessments made pursuant to this chapter.</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
For purposes of this section, any claim for the homeowners’ exemption, veterans’ exemption, or disabled veterans’ exemption previously filed by the owner of a dwelling, granted and in effect, constitutes the claim or claims for that exemption required in this section. In the event that a claim for the homeowners’ exemption, veterans’ exemption, or disabled veterans’ exemption is not in effect, a
claim for any of those exemptions for a single supplemental assessment for a change in ownership or new construction occurring on or after June 1, up to and including December 31, shall apply to that assessment; a claim for any of those exemptions for the two supplemental assessments for a change in ownership or new construction occurring on or after January 1, up to and including May 31, one for the current fiscal year and one for the following fiscal year, shall apply to those assessments. In either case, if granted, the claim shall remain in effect until title to the property changes, the owner does not occupy the home as their principal place of residence on the lien date, or the property is otherwise ineligible pursuant to Section 205, 205.5, or 218.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
Notwithstanding subdivision (c), an additional exemption claim may not be required to be filed until the next succeeding lien date in the case in which a supplemental assessment results from the completion of new construction on property that has previously been granted exemption on either the current roll or the roll being prepared.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding subdivision (c), an additional exemption claim is not required to be filed in the instance where a supplemental assessment results from a change in ownership of property where the purchaser of the property owns and uses or uses, as the case may be, other property that has been granted the college,
public school, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums, or welfare exemption on either the current roll or the roll being prepared and the property purchased is put to the same use.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
In all other instances where a supplemental assessment results from a change in ownership of property, an application for exemption shall be filed pursuant to the provisions of subdivision (c).
</html:p>
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<ns0:Num>SEC. 3.</ns0:Num>
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Section 271 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:LawSection id="id_8A3DA157-19E3-4F43-A4A5-BB6D7B238865">
<ns0:Num>271.</ns0:Num>
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(a)
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Provided that an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the property was acquired or by February 15 of the following calendar year, whichever occurs first, any tax or penalty or interest imposed upon:
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(1)
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Property owned by any organization qualified for the college, public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare
exemption that is acquired by that organization during a given calendar year, after the lien date but before the first day of the fiscal year commencing within that calendar year, when the property is of a kind that would have been qualified for the college,
public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption if it had been owned by the organization on the lien date, shall be canceled or refunded.
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(2)
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Property owned by any organization that would have qualified for the college, public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption had the organization been in existence on the lien date, that was acquired by it during that calendar year after the lien date in that year but before the commencement of that fiscal year, and of a kind
that presently qualifies for the exemption and that would have so qualified for that fiscal year had it been owned by the organization on the lien date and had the organization been in existence on the lien date, shall be canceled or refunded.
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(3)
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Property acquired after the beginning of any fiscal year by an organization qualified for the college, public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption and the property is of a kind that would have qualified for an exemption if it had been owned by the organization on the lien date, whether or not that organization was in existence on the lien date, shall be canceled or refunded in the proportion that the number of days for which the property was so qualified during the fiscal year bears to 365.
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(b)
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Eighty-five percent of any tax or penalty or interest thereon imposed upon property that would be entitled to relief under subdivision (a) or Section 214.01, except that an appropriate application for exemption was not filed within the time required by the applicable provision, shall be canceled or refunded provided that an appropriate application for exemption is filed after the last day on which relief could be granted under subdivision (a) or Section 214.01.
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(c)
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Notwithstanding subdivision (b), any tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount shall be canceled or refunded provided it is imposed upon property entitled to relief under subdivision (b) for which an appropriate claim for exemption has been filed.
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(d)
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With respect to property acquired after the beginning
of the fiscal year for which relief is sought, subdivisions (b) and (c) shall apply only to that pro rata portion of any tax or penalty or interest thereon that would have been canceled or refunded had the property qualified for relief under paragraph (3) of subdivision (a).
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<ns0:BillSection id="id_5BD37946-C209-42CE-ADCC-BF1A5B724BD3">
<ns0:Num>SEC. 4.</ns0:Num>
<ns0:ActionLine action="IS_AMENDED" ns3:type="locator" ns3:href="urn:caml:codes:RTC:caml#xpointer(%2Fcaml%3ALawDoc%2Fcaml%3ACode%2Fcaml%3ALawHeading%5B%40type%3D'DIVISION'%20and%20caml%3ANum%3D'1.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'PART'%20and%20caml%3ANum%3D'2.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'CHAPTER'%20and%20caml%3ANum%3D'1.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'ARTICLE'%20and%20caml%3ANum%3D'2.5.'%5D%2Fcaml%3ALawSection%5Bcaml%3ANum%3D'271.5.'%5D)" ns3:label="fractionType: LAW_SECTION">
Section 271.5 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:LawSection id="id_D7816182-530F-4FA9-A0E9-505596D04E26">
<ns0:Num>271.5.</ns0:Num>
<ns0:LawSectionVersion id="id_8F166E8E-5E21-4D62-ADC0-B7C3883BF981">
<ns0:Content>
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(a)
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In the event that property receiving the college, public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption is sold or otherwise transferred, the exemption shall cease to apply on the date of that sale or transfer. A new exemption shall be available subject to the provisions of Section 271.
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(b)
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Termination of the exemption under this section shall result in an escape assessment of the property pursuant to Section 531.1.
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</ns0:BillSection>
<ns0:BillSection id="id_0D768542-8C64-472B-BB3F-66251BFBCE38">
<ns0:Num>SEC. 5.</ns0:Num>
<ns0:Content>
<html:p>If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.</html:p>
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