Bill Text: CA AB796 | 2025-2026 | Regular Session | Introduced
Bill Title: Property tax: improvements.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2025-02-19 - From printer. May be heard in committee March 21. [AB796 Detail]
Download: California-2025-AB796-Introduced.html
CALIFORNIA LEGISLATURE—
2025–2026 REGULAR SESSION
Assembly Bill
No. 796
| Introduced by Assembly Member Lowenthal |
February 18, 2025 |
An act to amend Section 105 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 796, as introduced, Lowenthal.
Property tax: improvements.
Existing property tax law defines improvements for the purposes of property taxation.
This bill makes nonsubstantive changes to that provision.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 105 of the Revenue and Taxation Code, as amended by Section 3 of Chapter 58 of the Statutes of 2020, is amended to read:105.
(a) “Improvements” includes both of the following:(1) All buildings, structures, fixtures, and fences Any building, structure, fixture, or fence erected on or affixed to the land.
(2) All A fruit, nut-bearing, or ornamental trees
tree and vines,
vine, not of natural growth, and not exempt from taxation, except a date palms palm under eight years of age.
(b) This section shall be in effect until the date Chapter 4.5 (commencing with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.
