California SB420: Property tax: welfare exemption: detention facilities.

What the bill says

An act to add Section 214.12 to the Revenue and Taxation Code, relating to taxation. taxation Property tax: welfare exemption: detention facilities. The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity…

From the chaptered text, September 29, 2026:

An act to add Section 214.12 to the Revenue and Taxation Code, relating to taxation. taxation Property tax: welfare exemption: detention facilities. The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation. This bill would specify that for the purposes of the welfare exemption provisions above, “property used exclusively for religious, hospital, scientific, or charitable purposes” shall not include property, or any portion thereof, operated as a detention facility, as defined. The bill would declare that the above provision is declarative of, and not a change in, existing law. MAJORITY NO NO NO NO NO NO NO NO NO NO The people of the State of California do enact as follows: SECTION 1. Section 214.12 is added to the Revenue and Taxation Code , to read: 214.12. (a) For purposes of Section 214, “property used exclusively for religious, hospital, scientific, or charitable purposes” shall not include property, or any portion thereof, …

Read the full official text

Sponsors

• Padilla, Stephen (D, SD18) · primary sponsor
• Jerry McNerney (D, SD05) · primary sponsor
• Thomas Umberg (D, SD34) · primary sponsor
• Mike Gipson (D, AD65)
• Pérez, Sasha Renée (D, SD25)
• Jesse Arreguín (D, SD07)
• Susan Rubio (D, SD22)
• Juan Carrillo (D, AD39)
• Liz Ortega (D, AD20)
• Sharon Quirk-Silva (D, AD67)
• Michelle Rodriguez (D, AD53)

Latest actions

1. September 29, 2026: Chaptered by Secretary of State. Chapter 750, Statutes of 2026.
2. September 29, 2026: Approved by the Governor.
3. September 4, 2026: Enrolled and presented to the Governor at 2 p.m.
4. August 28, 2026: Assembly amendments concurred in. (Ayes 32. Noes 0.) Ordered to engrossing and enrolling.
5. August 27, 2026: From committee: That the Assembly amendments be concurred in. (Ayes 4. Noes 0. Page 6046.)
6. August 27, 2026: From committee: That the Assembly amendments be concurred in. (Ayes 4. Noes 0.)
7. August 26, 2026: From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5823.) Re-referred to Com. on REV. & TAX.
8. August 26, 2026: From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0.) Re-referred to Com. on REV. & TAX.
9. August 26, 2026: Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).
10. August 25, 2026: In Senate. Concurrence in Assembly amendments pending.

Votes

• Unfinished Business SB420 Padilla et al. Concurrence (August 28, 2026): 32 yea, 0 nay, passed
• That the Assembly amendments be concurred in (August 27, 2026): 4 yea, 0 nay, passed
• SB 420 Padilla Senate Third Reading By Gipson (August 25, 2026): 62 yea, 10 nay, passed
• Do pass. (August 13, 2026): 11 yea, 3 nay, passed
• Do pass as amended. (June 29, 2026): 5 yea, 2 nay, passed
• Senate 3rd Reading SB420 Padilla (June 2, 2025): 26 yea, 9 nay, passed

Common questions

What is SB420?

SB420 is a bill in the California Legislature (2025-2026 Regular Session): Property tax: welfare exemption: detention facilities.

What does SB420 do?

In its own words: An act to add Section 214.12 to the Revenue and Taxation Code, relating to taxation. taxation Property tax: welfare exemption: detention facilities. The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity…

What is the status of SB420?

Chaptered as of September 29, 2026. Latest action: Chaptered by Secretary of State. Chapter 750, Statutes of 2026. (September 29, 2026).

Who sponsored SB420?

Padilla, Stephen (D, SD18), with 10 co-sponsors.

Where is the official record for SB420?

On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB420