New

The Legislative Outreach Center is live. Hours of hunting down legislator and staff emails, now a few clicks.

See What's New
Home/Bills/SB 420California · 2025–2026 Regular Session
Senate BillPassed both housesRevenue and Taxation

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

California · Senate · 2025–2026 Regular Session · last verified September 14, 2026

What SB 420 does, verified September 14, 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
5GovernorCurrent
6ChapteredPending
Last action: Enrolled and presented to the Governor at 2 p.m. (2026-08-25)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $15/moUnlock
Coauthors
Sasha Renée PérezJesse ArreguínJuan CarrilloMichelle RodriguezLiz OrtegaSharon Quirk-SilvaMike GipsonSusan Rubio
Recent actions42 total · showing 5
Sep. 04, 2026Enrolled and presented to the Governor at 2 p.m.
Aug. 28, 2026Assembly amendments concurred in. (Ayes 32. Noes 0.) Ordered to engrossing and enrolling.
Aug. 27, 2026From committee: That the Assembly amendments be concurred in. (Ayes 4. Noes 0.)
Aug. 26, 2026From committee: Be re-referred to Com. on REV. & TAX. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0.) Re-referred to Com. on REV. & TAX.
Aug. 26, 2026Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).
Full action history, 37 earlier actionsConnect Plus
Latest bill textEnrolled version, August 31, 2026 · 349 words

Enrolled August 31, 2026
Passed IN Senate August 28, 2026
Passed IN Assembly August 25, 2026
Amended IN Assembly July 01, 2026
Amended IN Assembly June 03, 2026
Amended IN Senate May 23, 2025
Amended IN Senate March 26, 2025

CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

Senate Bill
No. 420


Introduced by Senators Padilla, McNerney, and Umberg
(Principal coauthor: Assembly Member Gipson)
(Coauthors: Senators Arreguín, Pérez, and Rubio)
(Coauthors: Assembly Members Carrillo, Ortega, Quirk-Silva, and Michelle Rodriguez)

February 18, 2025


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


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 enrolled, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions
GovBuddy Demo

See how GovBuddy fits your team.

Share a few details and our team will follow up with a focused walkthrough.