20250SB__042095AMD INTRODUCED 2025-02-18 AMENDED_SENATE 2025-03-26 AMENDED_SENATE 2025-05-23 AMENDED_ASSEMBLY 2026-06-03 AMENDED_ASSEMBLY 2026-07-01 2025 SB AMD Introduced by Senators Padilla, McNerney, and Umberg (Coauthor: Senator Pérez)</caml:AuthorText>"?> (Coauthors: Senators Arreguín and Pérez) (Coauthors: Assembly Members Carrillo, Ortega, Quirk-Silva, and Michelle Rodriguez) LEAD_AUTHOR SENATE Padilla LEAD_AUTHOR SENATE McNerney LEAD_AUTHOR SENATE Umberg <caml:Contribution>COAUTHOR</caml:Contribution><caml:House>SENATE</caml:House><caml:Name>Pérez</caml:Name></caml:Legislator>"?> COAUTHOR SENATE Arreguín COAUTHOR SENATE Pérez COAUTHOR ASSEMBLY Carrillo COAUTHOR ASSEMBLY Ortega COAUTHOR ASSEMBLY Quirk-Silva COAUTHOR ASSEMBLY Michelle Rodriguez

An act to add

Section 214.12 to the Revenue and Taxation Code, relating to taxation. taxation 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. MAJORITY NO NO NO NO NO NO NO NO NO NO The people of the State of California do enact as follows:

SECTION

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 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.