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 Bill Text - SB-420 Property tax: welfare exemption: detention facilities.

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 |Add To My Favorites |Track Bill | Version: 07/01/26 - Amended Assembly
 06/03/26 - Amended Assembly
 05/23/25 - Amended Senate
 03/26/25 - Amended Senate
 02/18/25 - Introduced

 SB-420 Property tax: welfare exemption: detention facilities.(2025-2026)

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 Date Published: 07/01/2026 09:00 PM

SB420:v95#DOCUMENTBill Start

 Amended
 IN 
 Assembly
 July 01, 2026

 Amended
 IN 
 Assembly
 June 03, 2026

 Amended
 IN 
 Senate
 May 23, 2025

 Amended
 IN 
 Senate
 March 26, 2025

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Senate Bill

No. 420

Introduced by Senators Padilla, McNerney, and Umberg
(Coauthor: Senator Pérez)(Coauthors: Senators Arreguín and Pérez)
(Coauthors: Assembly Members Carrillo, Ortega, Quirk-Silva, and Michelle Rodriguez)

February 18, 2025

 An act to add Section 214.12 to the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

SB 420, as amended, Padilla.
 Property tax: welfare exemption: detention facilities.

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.

This bill would specify that for the purposes of the welfare exemption provisions above, “property used exclusively for religious, hospital, scientific, or charitable purposes” shall not include property, or any portion thereof, operated as a detention facility, as defined, by a for-profit entity.
 defined. The bill would declare that the above provision is declarative of, and not a change in, existing law.

Digest Key

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

Bill Text

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

SECTION 1.

 Section 214.12 is added to the Revenue and Taxation Code, to read:

214.12.

 (a) For purposes of Section 214, “property used exclusively for religious, hospital, scientific, or charitable purposes” shall not include property, or any portion thereof, operated as a detention facility by a for-profit entity. facility.

(b) For purposes of this section, “detention facility” shall have the same meaning as is provided in Section 9500 of the Penal Code. 

(c) The Legislature finds and declares that this section does not constitute
 a change in, but is declaratory of, existing law.