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Updated:   2026-04-07

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Measure
Authors Jones  
Subject Real property tax: exemptions: religious services: parking.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to amend Section 206.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2026-03-23
State Amended Senate
Status In Committee Process
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes Yes None Yes Yes Y
i
Leginfo Link  
Bill Actions
2026-03-23     From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
2026-03-04     Referred to Com. on RLS.
2026-02-23     From printer. May be acted upon on or after March 23.
2026-02-23     Read first time.
2026-02-20     Introduced. To Com. on RLS. for assignment. To print.
Versions
Amended Senate     2026-03-23
Introduced     2026-02-20
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

Existing property tax law exempts from tax any real property that is reasonably and necessarily required for the parking of automobiles by persons engaged in religious activities. Existing law extends this exemption to apply to land and improvements regardless of whether the fee interest in the land and improvements is held by the religious organization using the land and improvements for parking purposes if certain requirements are met, including a requirement that the congregation of the church is no greater than 500 members.

This bill would take effect immediately as a tax levy.