Senate BillIntroducedRevenue and Taxation
SB 1352: Property taxation: newly constructed: reconstructed property.
What SB 1352 does, verified June 8, 2026
<blockquote> California Senate Bill proposes amendments to property taxation laws regarding newly constructed or reconstructed properties. The bill aims to adjust base year values for reconstructed properties damaged or destroyed by disasters, allowing owners to apply the original base year value if reconstruction does not exceed 120% of the pre-disaster full cash value or 110% in size. This provision applies from fiscal years 2026-27 through 2034-35 and is set to expire on January 1, 2036. The bill also addresses state reimbursement for local agencies and school districts affected by these changes. </blockquote>
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: May 14 hearing: Held in committee and under submission. (2026-05-14)Alert me
Author and sponsors
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| May. 14, 2026 | May 14 hearing: Held in committee and under submission. |
| May. 12, 2026 | Set for hearing May 14. |
| May. 11, 2026 | May 11 hearing: Placed on APPR. suspense file. |
| May. 04, 2026 | Set for hearing May 11. |
| Apr. 28, 2026 | Read second time and amended. Re-referred to Com. on APPR. |