SB 420: Property tax: welfare exemption: detention facilities.

California · Senate · 2025–2026 Regular Session · last verified October 1, 2026

What SB 420 does, verified October 1, 2026

This bill aims to regulate the use of high-risk automated decision systems, which are systems that can make decisions that have a significant impact on individuals or groups. A covered provider must make an AI detection tool available to users at no cost, which outputs system provenance data. The bill requires a developer or deployer to perform an impact assessment before making the system publicly available or deploying it. The impact assessment must be kept confidential, and the developer must provide a copy to the state agency or the attorney general/civil rights department within 30 days. The bill also authorizes the attorney general/civil rights department to enforce compliance and allows developers to cure violations within 45 days. Additionally, state agencies cannot award contracts for high-risk automated decision systems unless the developer has certified that the system does n…

Bill journey

✓IntroducedComplete

✓In CommitteeComplete

✓First Chamber FloorComplete

✓Second ChamberComplete

✓GovernorComplete

6ChapteredCurrent

Last action: Chaptered by Secretary of State. Chapter 750, Statutes of 2026. (2026-09-29)Alert me

Author and sponsors

Sen. Stephen PadillaAuthor · California State Senate

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Coauthors

Sasha Renée PérezJesse ArreguínJuan CarrilloMichelle RodriguezLiz OrtegaSharon Quirk-SilvaMike GipsonSusan Rubio

Recent actions44 total · showing 5

Sep. 29, 2026	Chaptered by Secretary of State. Chapter 750, Statutes of 2026.
Sep. 29, 2026	Approved by the Governor.
Sep. 04, 2026	Enrolled and presented to the Governor at 2 p.m.
Aug. 28, 2026	Assembly amendments concurred in. (Ayes 32. Noes 0.) Ordered to engrossing and enrolling.
Aug. 27, 2026	From committee: That the Assembly amendments be concurred in. (Ayes 4. Noes 0.)

Full action history, 39 earlier actionsConnect Plus

Latest bill textChaptered version, September 29, 2026 · 289 words

Senate Bill No. 420

CHAPTER 750

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

[ Approved by Governor September 29, 2026. Filed with Secretary of State September 29, 2026. ]

LEGISLATIVE COUNSEL'S DIGEST

SB 420, 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. The bill would declare that the above provision is declarative of, and not a change in, existing law.

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

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.

(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.

Text of SB 420 as chaptered, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions