SB 1437 California 20252026 session
Property taxation: intercounty pipeline: right-of-way assessment: full cash value.
Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 1984–85 to 2025–26 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value. This bill would extend the application of this rebuttable presumption to the 2030–31 fiscal year.
Status
- Introduced
- Committee
- Floor vote
- Passed
- Enacted
Enacted — last recorded action July 6, 2026
Chaptered by Secretary of State. Chapter 63, Statutes of 2026.
Recorded votes
SB 1437 Revenue and Taxation Consent Calendar Second Day
71 yes · 0 no · pass June 22, 2026
Consent Calendar 2nd SB1437 REV. & TAX.
36 yes · 0 no · pass April 30, 2026
Do pass and be ordered to the Consent Calendar
5 yes · 0 no · pass April 22, 2026
Decided by five votes or fewer.
Passage likelihood
Not enough recorded signal to estimate this bill's chances.
State-level impact
State-level impact data is not available for this bill. The source text does not contain a per-state funding formula or scored breakdown, so no figures are shown.
Official actions
- Chaptered by Secretary of State. Chapter 63, Statutes of 2026.
- Approved by the Governor.
- Enrolled and presented to the Governor at 3 p.m.
- In Senate. Ordered to engrossing and enrolling.
- Read third time. Passed. (Ayes 71. Noes 0. Page 5795.) Ordered to the Senate.
- Read second time. Ordered to consent calendar.
- From committee: Do pass. Ordered to consent calendar. (Ayes 6. Noes 0.) (June 15).
- Referred to Com. on REV. & TAX.
- In Assembly. Read first time. Held at Desk.
- Read third time. Passed. (Ayes 36. Noes 0. Page 4112.) Ordered to the Assembly.
- Read second time. Ordered to consent calendar.
- From committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 4016.) (April 22).
- Set for hearing April 22.
- Referred to Com. on REV. & TAX.
- From printer. May be acted upon on or after April 11.
- Introduced. Read first time. To Com. on RLS. for assignment. To print.