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Bill > AB362


CA AB362

CA AB362
Real property taxation: land value taxation study.


summary

Introduced
02/01/2023
In Committee
02/09/2023
Crossed Over
Passed
Dead
02/01/2024

Introduced Session

2023-2024 Session

Bill Summary

An act to add Section 169.5 to the Revenue and Taxation Code, relating to taxation.

AI Summary

This bill requires the California Department of Tax and Fee Administration to conduct or commission a study on the efficacy of implementing a statewide land value taxation system as an alternative to the current real property taxation methods. The study is required to be provided to the Legislature by January 1, 2025. The bill also provides background information on land value taxation, noting that it has been implemented in various countries and has led to economic benefits in some locations.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. (on 02/01/2024)

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