California AB 1485: Schoolbus certificates.

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 Bill Text - AB-1485 Property tax: documentary transfer tax: exemptions: Native American tribes.

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 |Add To My Favorites |Track Bill | Version: 02/10/26 - Chaptered
 02/02/26 - Enrolled
 09/05/25 - Amended Senate
 08/29/25 - Amended Senate
 07/15/25 - Amended Senate
 04/24/25 - Amended Assembly
 04/01/25 - Amended Assembly
 02/21/25 - Introduced

 AB-1485 Property tax: documentary transfer tax: exemptions: Native American tribes.(2025-2026)

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 Date Published: 02/10/2026 09:00 PM

AB1485:v92#DOCUMENTBill Start

 Assembly Bill

 No. 1485

 CHAPTER 2

An act to add and repeal Sections 214.03 and 11930.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. 

 [
 Approved by

 Governor
 February 10, 2026.

 Filed with

 Secretary of State
 February 10, 2026.
 ]

LEGISLATIVE COUNSEL'S DIGEST

AB 1485, Macedo.
 Property tax: documentary transfer tax: exemptions: Native American tribes.

(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. Existing law, until the lien date in 2027, 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. 

This bill would provide 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. By expanding the duties of local tax officials, this bill would impose a state-mandated local program.

(2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds,
 instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified. 

This bill would, until January 1, 2031, exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined.

(3) Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill would include additional information required for any bill authorizing a new tax expenditure.

(4) 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.

(5) This bill would take effect immediately as a tax levy.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 YES 
 Local Program:
 YES 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 214.03 is added to the Revenue and Taxation Code, to read:

214.03.

 (a) Property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, tribal traditional knowledge, as defined in subdivision (p) of Section 8012 of the Health and Safety Code, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a federal