Property taxation: intercounty pipeline: right-of-way assessment: full cash value.
Summary
Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 1984–85 to 2025–26 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value. This bill would extend the application of this rebuttable presumption to the 2030–31 fiscal year.
Bill status
signed
all 5 stages cleared
Introduction
Mar 2026
Committee Review
Jun 2026
Senate Passage
Apr 2026
Assembly Passage
Jun 2026
Signed into Law
Jul 2026
Introduced Mar 11, 2026
Signed Jul 6, 2026
Maddy AI version diff · 3 comparisons
What changed between versions
07/06/26 - Chaptered
→
SB1437
·
1 edit
MINOR
This diff represents a change in document format rather than a substantive policy change. The 'from' version is the officially authenticated chaptered text, while the 'to' version is a web-based presentation of the same enacted bill (SB 1437). The legislative content - extending the rebuttable presumption for intercounty pipeline right-of-way assessments through the 2030-31 tax year with a sunset date of January 1, 2032 - is identical in both versions.
TECHNICAL
The document was reformatted from the official authenticated chaptered layout (with page numbers and formal headers) to a web-based bill text presentation that includes website navigation elements. No substantive policy language was changed.
Floor votes · Senate Apr 30, 2026 · Assembly Jun 22, 2026
How they voted
36–0
Passed · 4 other
Total votes 40
Apr 30, 2026
D
Democratic30
90% Yea
R
Republican10
90% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
16
Key actions
6
Committee
5
Jul 6, 2026
Signed into law
Approved by the Governor.
legislature
Jun 22, 2026
Upper · Passed
In Senate. Ordered to engrossing and enrolling.
upper
Jun 22, 2026
Lower · Passed
Read third time. Passed. (Ayes 71. Noes 0. Page 5795.) Ordered to the Senate.
lower
Jun 16, 2026
Lower · Passed
From committee: Do pass. Ordered to consent calendar. (Ayes 6. Noes 0.) (June 15).
lower
May 11, 2026
Committee
Referred to Com. on REV. & TAX.
lower
Apr 30, 2026
Upper · Passed
Read third time. Passed. (Ayes 36. Noes 0. Page 4112.) Ordered to the Assembly.
upper
Apr 22, 2026
Upper · Passed
From committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 4016.) (April 22).
upper
Mar 18, 2026
Committee
Referred to Com. on REV. & TAX.
upper
Mar 11, 2026
Introduced
Introduced. Read first time. To Com. on RLS. for assignment. To print.
upper
0 primary · 0 co-sponsors
Sponsors
No sponsor information available.
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