SB 863: Taxation.

Official summary

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

(1)Existing property tax law specifies the date on which a remittance to a taxing agency is deemed to be received depending on the method of delivery, as provided, including for items mailed with an official postmark.

This bill would require, in the absence of any specified dates, the remittance to be deemed received on the date the remittance is received by the county treasurer-tax collector, except as provided.

(2)Existing property tax law authorizes a tax collector to sell property that has become tax defaulted, as provided, and has not been redeemed. Existing law requires the tax collector to sell the property at a public auction to the highest bidder and prohibits the tax collector from accepting an offer less than the minimum price approved, as provided, except that the tax collector may reduce the minimum price if there has been a partial redemption or partial cancellation, as specified.

This bill would also authorize a tax collector to reduce the minimum price where the minimum necessary to redeem is decreased due to the removal or reduction of defaulted taxes resulting from the removal or reduction of a special assessment or a direct charge against the property.

(3)The Transactions and Use Tax Law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy transactions and use taxes as special taxes in accordance with the procedures and requirements set forth in that law. The Transactions and Use Tax Law prohibits an ordinance adopted under its provisions from becoming operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the adoption of the ordinance.

This bill would instead prohibit an ordinance adopted under the Transactions and Use Tax Law from becoming operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax.

Sponsors

“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. October 7, 2025Chaptered by Secretary of State. Chapter 462, Statutes of 2025.
2. October 7, 2025Approved by the Governor.
3. September 16, 2025Enrolled and presented to the Governor at 3 p.m.
4. September 8, 2025Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2579.) Ordered to engrossing and enrolling.
5. September 4, 2025In Senate. Concurrence in Assembly amendments pending.
6. September 4, 2025Read third time. Passed. (Ayes 78. Noes 0. Page 2905.) Ordered to the Senate.
7. August 28, 2025Action rescinded whereby bill was read third time, passed, and ordered to the Senate.
8. August 28, 2025Ordered to third reading.
9. August 28, 2025Ordered to third reading.
10. August 28, 2025Read third time and amended.
11. August 19, 2025In Assembly. Held at Desk.
12. August 18, 2025Ordered to the Assembly.