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AB-2399 • 2026

Real property tax: welfare exemption: community land trusts.

Real property tax: welfare exemption: community land trusts.

Healthcare Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Caloza
Last action
Official status
Assembly - Pending Referral
Effective date
Not listed

Plain English Breakdown

The source text states the change is 'nonsubstantive' but does not specify exactly what wording was changed or why, leaving the nature of the edit unclear.

Clarifying Tax Exemption Rules for Community Land Trusts

This bill makes a nonsubstantive change to the law regarding property tax exemptions for properties owned by community land trusts.

What This Bill Does

  • Makes a nonsubstantive change to the rule that allows property owned by a community land trust to qualify for a welfare exemption.

Who It Names or Affects

  • Community land trusts that own real property qualifying for the welfare exemption.
  • Local tax assessors who determine if a property qualifies for the exemption under existing rules.

Terms To Know

Welfare Exemption
A rule that removes property taxes from land used exclusively for religious, hospital, scientific, or charitable purposes by qualifying nonprofit entities.
Community Land Trust
An organization defined in state law whose owned property can qualify for the welfare exemption if specified conditions are met.

Limits and Unknowns

  • The bill does not change the actual rules or requirements for getting a tax exemption.
  • No new funding, penalties, or substantive changes to qualifying criteria are created by this text.
  • The effective date is not listed in the provided source material.

Bill History

  1. California Legislative Information

    Assembly - Pending Referral

Official Summary Text

Real property tax: welfare exemption: community land trusts.