California · 2025–26 Regular Session · Senate Bill
SB 1437: Property taxation: intercounty pipeline: right-of-way assessment: full cash value.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 1437 is a senate bill introduced in the California Senate on March 11, 2026. According to its official title, it concerns: Property taxation: intercounty pipeline: right-of-way assessment: full cash value. Primary sponsor: Committee on Revenue and Taxation. Most recent recorded action (July 6, 2026): Chaptered by Secretary of State. Chapter 63, Statutes of 2026.
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 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.
Sponsors
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Committee on Revenue and Taxation | Primary sponsor | Not applicable (committee) | Senate | — |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Chaptered by Secretary of State. Chapter 63, Statutes of 2026.
- Approved by the Governor.
- Enrolled and presented to the Governor at 3 p.m.
- In Senate. Ordered to engrossing and enrolling.
- Read third time. Passed. (Ayes 71. Noes 0. Page 5795.) Ordered to the Senate.
- Read second time. Ordered to consent calendar.
- From committee: Do pass. Ordered to consent calendar. (Ayes 6. Noes 0.) (June 15).
- Referred to Com. on REV. & TAX.
- In Assembly. Read first time. Held at Desk.
- Read third time. Passed. (Ayes 36. Noes 0. Page 4112.) Ordered to the Assembly.
- Read second time. Ordered to consent calendar.
- From committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 4016.) (April 22).