Session:   
Updated:   2026-04-07

Home - Bills - Bill - Authors - Dates - Locations - Analyses - Organizations

Measure
Authors Committee on Revenue and Taxation  
Subject Property taxation: intercounty pipeline: right-of-way assessment: full cash value.
Relating To relating to taxation.
Title An act to amend Section 401.10 of the Revenue and Taxation Code, relating to taxation.
Last Action Dt 2026-03-11
State Introduced
Status In Committee Process
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No No No None No No Y
i
Leginfo Link  
Bill Actions
2026-03-18     Referred to Com. on REV. & TAX.
2026-03-12     From printer. May be acted upon on or after April 11.
2026-03-11     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Versions
Introduced     2026-03-11
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 1984–85 to 2025–26 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value.

This bill would extend the application of this rebuttable presumption to the 2030–31 fiscal year.