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Updated:   2026-10-13

SB 974

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Measure SB 974
Authors Seyarto  
Subject Property taxation: change in ownership: generational transfers: special needs trusts.
Relating To relating to taxation.
Title An act to amend Section 63.2 of the Revenue and Taxation Code, relating to taxation.
Last Action Dt 2026-09-27
State Chaptered
Status Chaptered
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None No No Y
Leginfo Link  
Bill Actions
2026-09-27     Chaptered by Secretary of State. Chapter 665, Statutes of 2026.
2026-09-27     Approved by the Governor.
2026-09-02     Enrolled and presented to the Governor at 3 p.m.
2026-08-27     Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.
2026-08-26     Ordered to special consent calendar.
2026-08-24     Read third time. Passed. (Ayes 76. Noes 0. Page 6371.) Ordered to the Senate.
2026-08-24     In Senate. Concurrence in Assembly amendments pending.
2026-07-02     Read second time. Ordered to third reading.
2026-07-01     From committee: Do pass. (Ayes 11. Noes 0.) (July 1).
2026-06-18     Read second time and amended. Re-referred to Com. on APPR.
2026-06-17     From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 8).
2026-05-11     Referred to Com. on REV. & TAX.
2026-04-23     Read third time. Passed. (Ayes 37. Noes 0. Page 4034.) Ordered to the Assembly.
2026-04-23     In Assembly. Read first time. Held at Desk.
2026-04-21     Read second time. Ordered to consent calendar.
2026-04-20     From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
2026-04-10     Set for hearing April 20.
2026-04-09     Withdrawn from committee.
2026-04-09     Re-referred to Com. on APPR.
2026-04-08     From committee: Do pass and re-refer to Com. on HEALTH with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3795.) (April 8). Re-referred to Com. on HEALTH.
2026-03-26     Set for hearing April 8.
2026-03-25     From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2026-02-11     Referred to Coms. on REV. & TAX. and HEALTH.
2026-02-05     From printer. May be acted upon on or after March 7.
2026-02-04     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Versions
    Length
Chaptered     2026-09-27     22319
Enrolled     2026-08-30     21807
Amended Assembly     2026-06-18     22114
Amended Senate     2026-03-25     23183
Introduced     2026-02-04     27404
Analyses TBD