California AB2089: Property taxation: welfare exemption.

What the bill says

An act to amend Section 214 of, and to add Sections 254.4 and 259.17 to, the Revenue and Taxation Code, relating to taxation. taxation Property taxation: welfare exemption. Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax…

From the chaptered text, September 27, 2026:

An act to amend Section 214 of, and to add Sections 254.4 and 259.17 to, the Revenue and Taxation Code, relating to taxation. taxation Property taxation: welfare exemption. Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax. Existing property tax law, in accordance with the California Constitution, provides for a “welfare exemption” for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if any of certain qualifying criteria are met, including that the owner of the property receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply. Existing property tax law, for the 2018–19 fiscal year through the 2027–28 …

Read the full official text

Sponsors

• Ward, Christopher (D, AD78) · primary sponsor

Latest actions

1. September 27, 2026: Chaptered by Secretary of State - Chapter 577, Statutes of 2026.
2. September 27, 2026: Approved by the Governor.
3. September 3, 2026: Enrolled and presented to the Governor at 4 p.m.
4. August 26, 2026: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 6640.).
5. August 26, 2026: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0.).
6. August 26, 2026: In Assembly. Concurrence in Senate amendments pending.
7. August 26, 2026: Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
8. August 24, 2026: Read second time. Ordered to third reading.
9. August 21, 2026: Read third time and amended. Ordered to second reading.
10. August 4, 2026: Read second time. Ordered to third reading.

Votes

• Assembly 3rd Reading AB2089 Ward By Grayson (August 26, 2026): 39 yea, 0 nay, passed
• AB 2089 Ward Concurrence in Senate Amendments (August 26, 2026): 79 yea, 0 nay, passed
• Do pass, but first be re-referred to the Committee on [Appropriations] (June 24, 2026): 4 yea, 0 nay, passed
• AB 2089 Ward Assembly Third Reading (May 18, 2026): 72 yea, 0 nay, passed
• Do pass. (May 13, 2026): 15 yea, 0 nay, passed
• Do pass as amended and be re-referred to the Committee on [Appropriations] (April 20, 2026): 7 yea, 0 nay, passed

Common questions

What is AB2089?

AB2089 is a bill in the California Legislature (2025-2026 Regular Session): Property taxation: welfare exemption.

What does AB2089 do?

In its own words: An act to amend Section 214 of, and to add Sections 254.4 and 259.17 to, the Revenue and Taxation Code, relating to taxation. taxation Property taxation: welfare exemption. Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax…

What is the status of AB2089?

Chaptered as of September 27, 2026. Latest action: Chaptered by Secretary of State - Chapter 577, Statutes of 2026. (September 27, 2026).

Who sponsored AB2089?

Ward, Christopher (D, AD78).

Where is the official record for AB2089?

On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB2089