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California · 2025–26 Regular Session · Assembly Bill

AB 2399: Real property tax: welfare exemption: community land trusts.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

AB 2399 is a assembly bill introduced in the California Assembly on February 20, 2026. According to its official title, it concerns: Real property tax: welfare exemption: community land trusts. Primary sponsor: Jessica Caloza (D). Most recent recorded action (February 21, 2026): From printer. May be heard in committee March 23.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

Existing property tax law, pursuant to constitutional authorization, provides for a “welfare exemption” for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law also provides that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified.

This bill would make a nonsubstantive change to the provision providing that property is within the welfare exemption if that property is owned by a community land trust.

Sponsors

Sponsors by party (alphabetical): Democratic 1

NameRolePartyChamberDistrict
Jessica CalozaPrimary sponsorDemocraticAssembly52

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. From printer. May be heard in committee March 23.
  2. Read first time. To print.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page