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California · 2025–26 Regular Session · Senate Bill

SB 603: Property taxation: transfer of base year value: disaster relief.

Passed one chamber 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

SB 603 is a senate bill introduced in the California Senate on February 20, 2025. According to its official title, it concerns: Property taxation: transfer of base year value: disaster relief. Primary sponsor: Roger Niello (R). Most recent recorded action (August 29, 2025): August 29 hearing: Held in committee and under submission.

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 provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed within 5 years after the disaster as a replacement property.

This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2025, but before January 1, 2030, to extend the above-described time period to transfer by up to 3 years for properties located in that county. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2025, and before January 1, 2030.

Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.

This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Roger NielloPrimary sponsorRepublicanSenate6

“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. August 29 hearing: Held in committee and under submission.
  2. August 20 set for first hearing. Placed on APPR. suspense file.
  3. Read second time and amended. Re-referred to Com. on APPR.
  4. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14).
  5. June 23 set for first hearing. Placed on REV. & TAX. suspense file.
  6. Referred to Com. on REV. & TAX.
  7. In Assembly. Read first time. Held at Desk.
  8. Read third time. Passed. (Ayes 38. Noes 0. Page 1328.) Ordered to the Assembly.
  9. Ordered to special consent calendar.
  10. Read second time. Ordered to third reading.
  11. From committee: Do pass. (Ayes 6. Noes 0. Page 1206.) (May 23).
  12. Set for hearing May 23.

Sources

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