California · 2025–26 Regular Session · Senate Bill

SB 974: Property taxation: change in ownership: generational transfers: special needs trusts.

Enacted Last action September 27, 2026: Chaptered by Secretary of State. Chapter 665, Statutes of 2026.

Plain-language summary

SB 974 is a senate bill introduced in the California Senate on February 4, 2026. According to its official title, it concerns: Property taxation: change in ownership: generational transfers: special needs trusts. Primary sponsor: Kelly Seyarto (R). Most recent recorded action (September 27, 2026): Chaptered by Secretary of State. Chapter 665, Statutes of 2026.

Sponsors

Primary sponsor: Kelly Seyarto (Republican).