Senate BillIntroducedRevenue and Taxation
SB 1402: Property taxation: imposition and assessment: appeals.
What SB 1402 does, verified March 5, 2026
This bill aims to amend the revenue and taxation code by making changes to property taxation laws. It establishes a rebuttable presumption in favor of a taxpayer who has supplied required information to the assessor in an administrative hearing involving the imposition of a tax or assessment on residential real property. The bill also prohibits the charging or collection of fees for applications to reduce an assessment on homes valued less than $2,500,000. The bill reduces the time period for the county board to hear evidence and make a final determination on an application from 2 years to 6 months, and removes the provision that extends the 2-year deadline until December 31, 2021. This change affects local officials and imposes a state-mandated local program. The bill includes findings that the proposed changes address a matter of statewide concern and apply to all counties. However, t…
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: Referred to Com. on REV. & TAX. (2026-03-04)Alert me
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| Mar. 04, 2026 | Referred to Com. on REV. & TAX. |
| Feb. 23, 2026 | Read first time. |
| Feb. 23, 2026 | From printer. May be acted upon on or after March 23. |
| Feb. 20, 2026 | Introduced. To Com. on RLS. for assignment. To print. |
Latest bill textIntroduced version, February 20, 2026 · 1,176 words
CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION
Senate Bill
No. 1402
| Introduced by Senator Ochoa Bogh (Coauthors: Senators Alvarado-Gil, Grove, and Valladares) |
February 20, 2026 |
An act to amend Sections 167, 1603, and 1604 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 1402, as introduced, Ochoa Bogh. Property taxation: imposition and assessment: appeals.
(1) Existing property tax law, except as provided, establishes a rebuttable presumption regarding the burden of proof in favor of a taxpayer or assessee who has supplied the required information to the assessor in an administrative hearing involving, among other things, the imposition of a tax on, or an assessment of, an owner-occupied single-family dwelling, as defined.
This bill would, instead, establish a rebuttable presumption, as described above, in an administrative hearing involving, among other things, the imposition of a tax on, or assessment of, residential real property. The bill would define residential real property to mean real property improved with one or more units used or intended for human habitation, including single-family residences, condominiums, cooperative units, duplexes, and multifamily residential property with fewer than 4 units, and any land and appurtenant improvements thereon.
(2) Existing property tax law prohibits a reduction in an assessment on the local roll from being made unless the party affected or the party’s agent makes and files with the county board a verified, written application showing the facts claimed to require the reduction and the applicant’s opinion of the full value of the property.
This bill would prohibit an assessor, tax collector, or auditor from charging or collecting a fee for that application for homes valued less than $2,500,000.
(3) Existing property tax law, subject to certain exceptions, makes the applicant’s opinion of value, as reflected on an application for reduction in assessment of property, the value upon which taxes are to be levied for the tax year or tax years covered by the application if the county board fails to hear evidence and fails to make a final determination on the application within 2 years of the timely filing of the application.
This bill would reduce that time period to hear evidence and to make a final determination to within 6 months of the timely filing of the application. The bill would also make conforming changes.
Existing property tax law prohibits a reduction in assessment reflecting the applicant’s opinion of value from being made until 2 years after the close of the filing period during which the timely application was filed. Existing property law, notwithstanding the 2-year time period to hear evidence and make a final determination described above, or any other law, retroactively extends the 2-year deadline by which a county board is required to render a final determination on a qualified application, as defined, until December 31, 2021, as provided.
This bill would remove those provisions.
(4) By increasing the duties of local officials, this bill would impose a state-mandated local program.
(5) This bill would include findings that changes proposed by this bill address a matter of statewide concern and, therefore, apply to all counties, including charter counties.
(6) 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 no reimbursement is required by this act for a specified reason.
The people of the State of California do enact as follows:
SECTION 1.
(a) The Legislature finds and declares all of the following:(1) The rising cost of living and increasing property values in California continue to financially burden the possibility of future and long-term home ownership.
(2) California has the second lowest rate of home ownership in the United States.
(3) Fluctuating property taxes and rising home values have created a widening gap between first-time buyers and long-time homeowners who secured their properties decades ago at far more reasonable prices.
(4) California’s property tax system is built on a foundational 1-percent base rate established by Proposition 13 and varies significantly across counties. San Francisco Bay area properties have a higher annual property tax rate of 0.95 percent compared to areas with lower property values, such as in the County of Modoc.
(5) As home values rise, older adults on fixed incomes face increasing financial hardship, including higher long-term care costs, housing instability, and even the risk of homelessness. Studies indicate that older adults prefer to remain in their homes and communities as they age.
(6) For the average homeowner and for the average senior, ensuring that improving accessibility to the property tax appeals process is essential, which helps homeowners remain in their homes and reduces the risk of displacement into rental housing or homelessness.
(7) The property tax appeals applications are generally due between July 2 and September 15, but the deadline is extended to November 30 if the county assessor fails to provide notice of the assessed value by August 1. For counties across the state, inconsistencies in the property tax filing process create an inequitable and an unbalanced property tax appeals system.
(8) Improving affordability and reducing backlogs in the property tax appeals system protect homeowners from being indebted with inaccurate assessments and the ability to avoid further financial strain.
(b) The Legislature finds and declares that Sections 2, 3, and 4 of this act amending Sections 167, 1603, and 1604, respectively, of the Revenue and Taxation Code address a matter of statewide concern. Therefore, Sections 2, 3, and 4 of this act apply to all counties, including charter counties.
SEC. 2.
Section 167 of the Revenue and Taxation Code is amended to read:167.
(a) Notwithstanding any other(b) Notwithstanding subdivision (a), the rebuttable presumption described in that subdivision shall not apply in the case of an administrative hearing with respect to the appeal of an escape assessment resulting from a taxpayer’s failure either to file with the assessor a change in ownership statement or a business property statement, or to obtain a permit for new construction.
(c) For the purposes of this section, an owner-occupied section:
(1) “Owner-occupied
single-family(1)
(A)
The dwelling is the owner’s principal place of residence.(2)
(B)
The dwelling qualifies for a homeowners’ property tax exemption.(2) “Residential real property” means real property improved with one or more units used or intended for human habitation, including single-family residences, condominiums, cooperative units, duplexes, and multifamily residential property with fewer than four units, and any land and appurtenant improvements thereon.
Text of SB 1402 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions