summary
Introduced
02/18/2026
02/18/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
An act to amend Section 108 of the Revenue and Taxation Code, relating to taxation.
AI Summary
This bill makes a minor, non-substantive change to the definition of "state-assessed property" within California's property tax laws, specifically amending Section 108 of the Revenue and Taxation Code. The existing law defines "state-assessed property" as property that must be assessed by the State Board of Equalization, as required by the California Constitution, and is subject to local property taxes. This bill simply clarifies the wording by replacing "board" with the full name "State Board of Equalization" and changing "which" to "that" for grammatical consistency, without altering the meaning or scope of the definition.
Sponsors (1)
Last Action
From printer. May be heard in committee March 21. (on 02/19/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2167 |
| BillText | https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2167#99INT |
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