SB-710 • 2026

Property taxation: active solar energy systems.

Energy Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Blakespear
Last action: 2025-10-03
Official status: Chaptered by Secretary of State. Chapter 328, Statutes of 2025.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details about the exact impact or timing of additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516.

Property Taxes for Solar Energy Systems

This law changes the date when a special rule that allows people to avoid paying extra property taxes for installing active solar energy systems ends.

What This Bill Does

Changes the date when an exclusion from property tax rules for adding active solar energy systems stops working, making it inoperative on January 1, 2027.

Who It Names or Affects

People who own buildings with active solar energy systems installed before January 1, 2027.
Property tax collectors in California.

Terms To Know

Active Solar Energy System: A system that uses the sun’s energy to produce electricity or heat water and is connected to a building's power supply.
Ad Valorem Tax: A tax based on the value of something, like property taxes which are based on how much a house or land is worth.

Limits and Unknowns

The exact impact depends on whether another bill (AB 1516) also passes and if this one passes after it.
It does not change the overall rate of property tax, only when certain systems are counted as new construction for tax purposes.

Bill History

2025-10-03 California Legislative Information
Chaptered by Secretary of State. Chapter 328, Statutes of 2025.
2025-10-03 California Legislative Information
Approved by the Governor.
2025-09-22 California Legislative Information
Enrolled and presented to the Governor at 2 p.m.
2025-09-11 California Legislative Information
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2891.) Ordered to engrossing and enrolling.
2025-09-09 California Legislative Information
In Senate. Concurrence in Assembly amendments pending.
2025-09-09 California Legislative Information
Read third time. Passed. (Ayes 77. Noes 0. Page 3090.) Ordered to the Senate.
2025-09-05 California Legislative Information
Ordered to third reading.
2025-09-05 California Legislative Information
Read third time and amended.
2025-09-05 California Legislative Information
Assembly Rule 69(b)(1) suspended.
2025-09-03 California Legislative Information
Read second time. Ordered to third reading.
2025-09-02 California Legislative Information
Read second time and amended. Ordered to second reading.
2025-08-29 California Legislative Information
From committee: Do pass as amended. (Ayes 10. Noes 0.) (August 29).
2025-08-20 California Legislative Information
August 20 set for first hearing. Placed on APPR. suspense file.
2025-07-16 California Legislative Information
Read second time and amended. Re-referred to Com. on APPR.
2025-07-15 California Legislative Information
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (July 14).
2025-07-08 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-07-07 California Legislative Information
July 7 set for first hearing. Placed on REV. & TAX. suspense file.
2025-07-01 California Legislative Information
June 30 hearing postponed by committee.
2025-06-23 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-06-16 California Legislative Information
Referred to Com. on REV. & TAX.
2025-06-05 California Legislative Information
In Assembly. Read first time. Held at Desk.
2025-06-04 California Legislative Information
Read third time. Passed. (Ayes 39. Noes 0. Page 1522.) Ordered to the Assembly.
2025-06-02 California Legislative Information
Ordered to special consent calendar.
2025-05-27 California Legislative Information
Read second time. Ordered to third reading.
2025-05-23 California Legislative Information
Read second time and amended. Ordered to second reading.
2025-05-23 California Legislative Information
From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1210.) (May 23).
2025-05-20 California Legislative Information
Set for hearing May 23.
2025-05-19 California Legislative Information
May 19 hearing: Placed on APPR. suspense file.
2025-05-15 California Legislative Information
Set for hearing May 19.
2025-05-14 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
2025-05-07 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-18 California Legislative Information
Set for hearing May 14.
2025-03-12 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-24 California Legislative Information
Read first time.
2025-02-24 California Legislative Information
From printer. May be acted upon on or after March 24.
2025-02-21 California Legislative Information
Introduced. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 710, Blakespear.
Property taxation: active solar energy systems.
The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines “full cash value” for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of “newly constructed” for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2027, continues to receive the exclusion until there is a subsequent change in ownership. Existing law repeals
these exclusion provisions on January 1, 2027.
This bill would make a technical change to the existing active solar energy system exclusion by instead making the repeal date of January 1, 2027, the date the exclusion becomes inoperative.
This bill would incorporate additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516 to be operative only if this bill and AB 1516 are enacted and this bill is enacted last.

Current Bill Text

Read the full stored bill text

Download Bill PDF