California legislation · 2025-2026 Regular Session
California AB1668: Property tax: welfare exemption.
Status: Chaptered, September 29, 2026
What the bill says
An act to amend Section 214.02 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Property tax: welfare exemption. 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 amend Section 214.02 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Property tax: welfare exemption. 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. Existing law also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption. Existing law makes that provision operative up to, and including, the lien date in 2027 and repeals that provision on January 1, 2028. This bill would extend the above-described operative date up to, and including, the lien date in 2032 and would extend the corresponding repeal date to January 1, 2033. By imposing additional duties upon local tax officials, this bill would impose a state-mandated local program. Existing law requires any bill …
Sponsors
- Gail Pellerin (D, AD28) · primary sponsor
Latest actions
- : Approved by the Governor.
- : Chaptered by Secretary of State - Chapter 814, Statutes of 2026.
- : Enrolled and presented to the Governor at 4 p.m.
- : Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 5589.).
- : In Assembly. Ordered to Engrossing and Enrolling.
- : Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
- : Ordered to special consent calendar.
- : Read second time. Ordered to third reading.
- : From committee: Do pass. (Ayes 7. Noes 0.) (August 13).
- : In committee: Referred to APPR. suspense file.
Votes
- Special Consent AB1668 Pellerin By Allen (August 20, 2026): 39 yea, 0 nay, passed
- Do pass (August 13, 2026): 7 yea, 0 nay, passed
- Placed on suspense file (June 22, 2026): 6 yea, 0 nay, passed
- Do pass, but first be re-referred to the Committee on [Appropriations] (June 10, 2026): 5 yea, 0 nay, passed
- AB 1668 Pellerin Assembly Third Reading (May 26, 2026): 77 yea, 0 nay, passed
- Do pass. (May 14, 2026): 15 yea, 0 nay, passed
Common questions
- What is AB1668?
- AB1668 is a bill in the California Legislature (2025-2026 Regular Session): Property tax: welfare exemption.
- What does AB1668 do?
- In its own words: An act to amend Section 214.02 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Property tax: welfare exemption. 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 AB1668?
- Chaptered as of September 29, 2026. Latest action: Approved by the Governor. (September 29, 2026).
- Who sponsored AB1668?
- Gail Pellerin (D, AD28).
- Where is the official record for AB1668?
- On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1668
Source: official California record. Tracked by Delilah, AI for legislation across all 50 states and Congress.