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Taxation: information returns: vacant commercial real property.

Introduced: it can still change before the session ends.

CA SB 789 · Senate Bill · 2025–2026

Stage
Introduced
Started in
Senate
Sponsor
1
Latest action
Feb 2, 2026

What it does

Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. Existing statutory law, the Documentary Transfer Tax Act, authorizes the imposition of a tax by a county or city, as provided, with respect to specified instruments that transfer specified interests in real property. Existing law establishes the California Department of Tax and Fee Administration for the purpose of administering various taxes.

Read the full text

Where it stands

  1. Introduced (Current step)

    Introduced · Feb 2, 2026

  2. Committee (Not started)

  3. Floor (Not started)

  4. Law (Not started)

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

While a bill can still move, the questions are about people and money in California.

Work with this bill

Taxation: information returns: vacant commercial real property. | 52