SB 816: Property taxation: exemptions: Chiquita Canyon elevated temperature landfill event.

Official summary

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

The California Constitution declares that all property is taxable and establishes or authorizes various exemptions from tax for real property, including, among others, a homeowners’ exemption in the amount of $7,000 of the full value of a dwelling unless the dwelling receives another real property exemption.

This bill, for lien dates occurring on or after January 1, 2025, to, and including, January 1, 2030, would statutorily exempt from property taxation real property impacted by the Chiquita Canyon elevated temperature landfill event, as defined. By imposing additional duties on county assessors, the bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

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.

Sponsors

Sponsors by party (alphabetical): Republican 1

“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. February 2, 2026Returned to Secretary of Senate pursuant to Joint Rule 56.
2. June 16, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
3. April 8, 2025May 14 set for first hearing canceled at the request of author.
4. March 18, 2025Set for hearing May 14.
5. March 12, 2025Referred to Com. on REV. & TAX.
6. February 24, 2025Read first time.
7. February 24, 2025From printer. May be acted upon on or after March 24.
8. February 21, 2025Introduced. To Com. on RLS. for assignment. To print.