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 Bill Text - AB-672 Real property tax: welfare exemption: community land trusts.

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 |Add To My Favorites |Track Bill | Version: 04/28/26 - Amended Senate
 06/18/25 - Amended Senate
 02/14/25 - Introduced

 AB-672 Real property tax: welfare exemption: community land trusts.(2025-2026)

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 Date Published: 04/28/2026 09:00 PM

AB672:v97#DOCUMENTBill Start

 Amended
 IN 
 Senate
 April 28, 2026

 Amended
 IN 
 Senate
 June 18, 2025

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Assembly Bill

No. 672

Introduced by Assembly Member Caloza

February 14, 2025

 An act to add amend Section 71639.7 to, and to add Chapter 12.7 (commencing with Section 3599.90) to Division 4 of Title 1 of, the Government Code, relating to public employees. 214.18 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LEGISLATIVE COUNSEL'S DIGEST

AB 672, as amended, Caloza.
 Public employment: notifications and right of intervention. Real property tax: welfare exemption: community land trusts.

Existing property tax law, pursuant to constitutional authorization, 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 certain qualifying criteria are met.

 Existing law also provides, until January 1, 2027, that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. Existing law, however, makes community land trusts liable for property tax for the years for which the property was exempt
 from taxation if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, by January 1, 2027, for property acquired before January 1, 2022, or within 5 years of the lien date following acquisition of the property, for property acquired on and after January 1, 2022. 

This bill would extend the operation of these provisions until January 1, 2032. The bill would make various conforming changes, including with respect to the lien dates for which the exemption applies. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.

This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

This bill would take effect immediately as a tax levy.

(1)Existing law establishes the Public Employment Relations Board (PERB) in state government as a means of resolving disputes and enforcing the statutory duties and rights of specified public employers and employees under various acts regulating collective bargaining. Under existing law, PERB has the power and duty to investigate an unfair practice charge and to determine whether the charge is justified and the appropriate remedy for the unfair practice. 

This bill would require a plaintiff or petitioner filing a civil action seeking injunctive relief against a strike, work stoppage, or other labor action by public employees whose labor relations are regulated by PERB, if PERB is not a party to the action, to serve a copy of the petition or complaint by electronic mail on the
 general counsel of PERB, in accordance with certain procedures. The bill would also require a plaintiff or petitioner that intends to apply to a superior court for a temporary restraining order to enjoin a strike, work stoppage, or other labor action by public employees w