California AB2167: Property tax: documentary transfer tax: exemptions: nonprofit corporations chartered under tribal or federal law.

What the bill says

An act to amend Sections 214.03 and 11930.5 of the Revenue and Taxation Code, and to amend Section 3 of Chapter 2 of the Statutes of 2026, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Property tax: documentary transfer tax: exemptions: nonprofit corporations chartered under tribal or federal law…

From the chaptered text, September 27, 2026:

An act to amend Sections 214.03 and 11930.5 of the Revenue and Taxation Code, and to amend Section 3 of Chapter 2 of the Statutes of 2026, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Property tax: documentary transfer tax: exemptions: nonprofit corporations chartered under tribal or federal law. (1) 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. Chapter 2 of the Statutes of 2026 (AB 1485) provides that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, for the property tax lien dates for the 2026–27 fiscal year to the 2031–32 fiscal year, inclusive, property may be owned and operated by a federally recognized Indian tribe or a wholly owned subsidiary of a federally recognized Indian tribe meeting certain requirements. This bill would expand the above-described authorization, for purposes of …

Read the full official text

Sponsors

• Alexandra Macedo (R, AD33) · primary sponsor

Latest actions

1. September 27, 2026: Chaptered by Secretary of State - Chapter 584, Statutes of 2026.
2. September 27, 2026: Approved by the Governor.
3. September 15, 2026: Enrolled and presented to the Governor at 3 p.m.
4. August 31, 2026: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 7027.).
5. August 31, 2026: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.).
6. August 31, 2026: Senate amendments concurred in. To Engrossing and Enrolling.
7. August 28, 2026: In Assembly. Concurrence in Senate amendments pending.
8. August 27, 2026: Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
9. August 13, 2026: Read second time. Ordered to third reading.
10. August 13, 2026: From committee: Do pass. (Ayes 7. Noes 0.) (August 13).

Votes

• AB 2167 Macedo Concurrence in Senate Amendments (August 31, 2026): 77 yea, 0 nay, passed
• Assembly 3rd Reading AB2167 Macedo By Niello (August 27, 2026): 40 yea, 0 nay, passed
• Do pass (August 13, 2026): 7 yea, 0 nay, passed
• Placed on suspense file (August 3, 2026): 7 yea, 0 nay, passed
• Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar (June 24, 2026): 4 yea, 0 nay, passed
• AB 2167 Macedo Assembly Third Reading (May 21, 2026): 71 yea, 0 nay, passed

Common questions

What is AB2167?

AB2167 is a bill in the California Legislature (2025-2026 Regular Session): Property tax: documentary transfer tax: exemptions: nonprofit corporations chartered under tribal or federal law.

What does AB2167 do?

In its own words: An act to amend Sections 214.03 and 11930.5 of the Revenue and Taxation Code, and to amend Section 3 of Chapter 2 of the Statutes of 2026, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Property tax: documentary transfer tax: exemptions: nonprofit corporations chartered under tribal or federal law…

What is the status of AB2167?

Chaptered as of September 27, 2026. Latest action: Chaptered by Secretary of State - Chapter 584, Statutes of 2026. (September 27, 2026).

Who sponsored AB2167?

Alexandra Macedo (R, AD33).

Where is the official record for AB2167?

On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB2167