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AB-672 • 2026

Real property tax: welfare exemption: community land trusts.

Real property tax: welfare exemption: community land trusts.

Healthcare Housing Labor Taxes
Active

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

Sponsor
Caloza
Last action
Official status
Senate - Appropriations
Effective date
Not listed

Plain English Breakdown

The official text states the bill 'would' take effect immediately and extend provisions until January 1, 2032; however, the provided metadata lists a future date (June 2026) for committee action, creating uncertainty about whether this law is currently in force.

Extends Tax Breaks for Community Land Trusts and Updates Public Worker Strike Rules

This law extends a property tax exemption deadline for community land trusts until January 1, 2032, requires people suing to stop public worker strikes to notify the state labor board by email, and sets up special judges for court employee strike cases.

What This Bill Does

  • Extends the deadline for community land trusts to finish building or fixing housing from January 1, 2027, to January 1, 2032, while keeping their property tax exemption if conditions are met.
  • Requires anyone filing a lawsuit to stop strikes by public employees regulated by PERB to send an email copy of the papers to the PERB general counsel if PERB is not already in the case.
  • Allows the Public Employment Relations Board (PERB) to join court cases about labor disputes involving public workers when state laws or their meaning are at issue, upon timely application.
  • Requires the Judicial Council to create a panel of appellate judges who can be assigned to hear lawsuits trying to stop strikes by trial court employees.
  • States that local agencies will not receive money from the state for property tax revenue lost because of this extended exemption.

Who It Names or Affects

  • Community land trusts that own or operate housing properties
  • Public employers and employees whose labor relations are handled by PERB
  • Trial court employees involved in strikes or work stoppages
  • Local tax officials who manage property exemptions

Terms To Know

Welfare exemption
A rule that removes property taxes for land used only for religious, hospital, scientific, or charitable purposes.
Community land trust
A nonprofit group that owns land to provide affordable housing and meets specific rules to qualify for tax breaks.
PERB
The Public Employment Relations Board, a state agency that handles disputes between public employers and workers.

Limits and Unknowns

  • Community land trusts must still pay back taxes if they do not finish developing or rehabilitating the housing by the new deadline.
  • People cannot skip required steps with PERB before going to court, even though this bill adds notification rules for lawsuits.

Bill History

  1. California Legislative Information

    Senate - Appropriations

Official Summary Text

Real property tax: welfare exemption: community land trusts.