Existing law, the Davis-Stirling Common Interest Development Act, governs the management and operation of common interest developments by an association. Existing law requires the board of an association to provide general notice of a proposed rule change at least 28 days before making the rule change, in accordance with certain procedures. Existing law, however, permits the board to make an emergency rule change if it determines that the change is required to address an imminent threat to public health or safety, or an imminent risk of substantial economic loss to the association, as prescribed. This bill would make nonsubstantive changes to that provision. Existing law, the Common Interest Development Open Meeting Act, prohibits the board of a common interest development from taking action on any item of business outside of a board meeting. Existing law also prohibits the board from conducting a meeting via a series of electronic transmissions, except in specified emergency circumstances. This bill would prohibit a majority of the directors of the board, outside an authorized meeting, from using a series of communications of any kind, directly or through intermediaries, to discuss, deliberate, or take action on any item of business within the board's subject matter jurisdiction, except in an emergency. The bill would also exempt from this prohibition certain informational and ministerial communications. Existing law authorizes the board to adjourn to, or meet solely in, executive session to consider litigation and other specified matters. Existing law requires any matter discussed in executive session to be generally noted in the minutes of the immediately following meeting that is open to the entire membership. This bill would require discussions regarding ongoing litigation to have the case name, case number, and name of the court included as part of the executive session meeting minutes. This bill would require, if open session meetings of the board are electronically recorded using audio, or audio and video, that the recordings be considered a record of the association and be made available to members on the same basis as written meeting minutes. The bill would exempt a recording used solely for the purpose of creating meeting minutes and would authorize that the recording be deleted 12 months after the meeting minutes are completed. The bill, for meetings that are being recorded, would require notice to be given at the beginning of every open session of the board that the meeting is being recorded. Existing law requires the minutes, minutes proposed for adoption that are marked to indicate draft status, or a summary of the minutes of a board meeting, other than an executive session, to be available to members within 30 days of the meeting and distributed to a member upon request and upon reimbursement of the association's cost for making that distribution. This bill would prohibit the imposition of a charge for minutes that are distributed electronically. The bill would allow minutes posted on the association website to meet minute distribution requirements. The bill would require the minutes, or proposed minutes, to include specified information, including the date and time of the meeting. The bill would require an association to make the minutes available to a member who requests a physical copy of the minutes. Existing law requires an association to distribute an annual budget report 30 to 90 days before the end of its fiscal year that contains specified information. This bill would require the annual budget report to also include a statement listing any active litigation in which the association is named as a party, as specified.
Existing law establishes the Department of Housing and Community Development in the California Housing and Homelessness Agency and makes the department responsible for administering various housing programs throughout the state, including, among others, the Multifamily Housing Program, the Housing for a Healthy California Program, and the California Emergency Solutions Grants Program. Existing law also establishes the Homeless Housing, Assistance, and Prevention Program, administered by the department, for the purpose of providing jurisdictions, as defined, with one-time grant funds to support regional coordination and expand or develop local capacity to address homelessness challenges, as specified. This bill would enact the California Housing Justice Act of 2026, which would require the department to create, by August 1, 2030, finance plans to solve homelessness and to solve the housing unaffordability crisis, and related statewide performance metrics. The bill would also require the department to seek public consult in developing those finance plans. This bill would require the agency, on or before October 1, 2030, to report to the Legislature on the finance plans and performance metrics described above, and to publish goals on its internet website and update any progress toward the goals. The bill would also make related findings and declarations. The bill would make its provisions operative upon appropriation by the Legislature.
Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines "tax liability" as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability. This bill would redefine "tax liability" to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing property tax law, pursuant to constitutional authorization, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law also provides, until January 1, 2027, that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. Existing law, however, makes community land trusts liable for property tax for the years for which the property was exempt from taxation if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, by January 1, 2027, for property acquired before January 1, 2022, or within 5 years of the lien date following acquisition of the property, for property acquired on and after January 1, 2022. This bill would extend the operation of these provisions until January 1, 2032. The bill would make various conforming changes, including with respect to the lien dates for which the exemption applies. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would state that it is the intent of the Legislature to apply those requirements to the above-described exemption and would set forth specified information relating to those requirements. In that regard, the bill would require the assessor to provide the State Board of Equalization with certain information and would require the assessor to retain that information, as specified. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Existing law requires the Commission on Teacher Credentialing to, among other duties, establish standards for the issuance and renewal of credentials, certificates, and permits. Existing law requires the commission to appoint a Committee of Credentials and requires allegations of acts or omissions for which adverse action may be taken against applicants or holders of teaching or services credentials to be reported to the committee. Existing law requires a person applying for a certificated or noncertificated position at a school district, county office of education, charter school, state special school or diagnostic center operated by the State Department of Education, or private school to provide that prospective employer with a complete list of every school district, county office of education, charter school, state special school or diagnostic center operated by the department, and private school that previously employed the applicant. Existing law requires those entities, when considering an applicant for a certificated or noncertificated position, to inquire with each disclosed entity as to whether the applicant, while previously employed by the disclosed entity, was the subject of any credible complaints of, substantiated investigations into, or discipline for, egregious misconduct. Existing law requires the responding entities that have made a report of an employee's egregious misconduct to the commission to disclose this fact to the inquiring entity, and to provide the inquiring entity with a copy of all relevant information within its possession that was reported to the commission, as applied to certificated employees, or used to support a substantiated investigation, as applied to noncertificated employees. This bill would establish that the failure by a certificated employee to provide the above-described employment history constitutes unprofessional conduct and may subject the person applying for the certificated position to adverse action by the commission. The bill would prohibit the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, from hiring a certificated or noncertificated employee without completing the applicable inquiry for employment history, as described above. The bill would require the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, to ensure compliance with the above-described inquiries for employment history of certificated or noncertificated employees. The bill would establish that the failure to comply with these requirements constitutes unprofessional conduct and may subject the superintendent or chief administrator to adverse action by the commission. To the extent the bill would impose additional duties on local agencies or officials, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law authorizes the Department of Housing and Community Development, upon appropriation, to make loans or grants, or both loans and grants, to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of department-funded housing projects that have an affordability restriction that has expired, that have an affordability restriction with a remaining term of less than 10 years, or are otherwise at risk of conversion to market-rate housing. This bill would also authorize the department to make those loans and grants to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of housing projects that qualify as a challenged development, as defined. The bill would require the department to grant priority for these loans and grants to housing projects that are department funded and have an affordability restriction that has expired or have a remaining term of less than 10 years, or are otherwise at risk for conversion, as defined. The bill would authorize the department to establish separate selection and underwriting standards for these projects and projects that are challenged developments. The bill would require, prior to allocating program funds, the department to evaluate the above-described developments to help inform program guidelines and allocation decisions. The bill would require the department to allocate at least 10% of funds of every round to challenged developments that are not department-funded, as specified.
Existing law generally provides for the compensation of victims and derivative victims of specified types of crimes by the California Victim Compensation Board from the Restitution Fund, a continuously appropriated fund, for specified losses suffered as a result of those crimes. Existing law sets forth eligibility requirements and limits on the amount of compensation that the board may award, and requires the application for compensation to be verified under penalty of perjury. This bill would create a pilot program, the Trauma Healing and Resilience Investment for Victimized and Exposed Youth Act (T.H.R.I.V.E.) , to be administered by the State Department of Health Care Services, upon appropriation by the Legislature, for the administration of grants to the County of Los Angeles to establish and administer a program to pay for mental health and counseling services for youth survivors of gun violence, as defined, who request those services and who reside in that county. The bill would require policies and procedures for distributing funds to meet certain requirements, including, among other things, allowing youth survivors of gun violence, or their parents or guardians for survivors who are minors, to attest to their experiences of gun violence without requiring external documentation of the gun violence incident. The bill would create the Trauma Healing and Resilience Investment for Victimized and Exposed Youth Fund to be used by the department for the purposes of this program, upon appropriation by the Legislature. The bill would make client information and records of mental health services provided to these provisions confidential. The bill would make implementation of these provisions contingent upon appropriation by the Legislature. The bill would repeal these provisions on January 1, 2032. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.
Existing law appropriates $10,000,000 from the General Fund for the 2021–22 fiscal year to the Superintendent of Public Instruction to administer the Dual Language Immersion Grant Program for the purpose of expanding access to quality dual language learning and fostering languages that English learners bring to California's education system. Under that program, the State Department of Education is required to award a minimum of 25 one-time Dual Language Immersion Grants over a period of 3 fiscal years of up to $380,000 per grant to an eligible entity to expand or establish dual language immersion programs. This bill would require, upon appropriation by the Legislature, the department, on or before July 1, 2027, to establish a Dual Language Immersion Coordinator to provide coordination between local educational agencies, as defined, to share resources and knowledge on dual language immersion programs, as defined. The bill would require the Dual Language Immersion Coordinator to (1) act as the point of contact within the department for local educational agencies seeking to, among other things, establish new or expand existing dual language immersion programs, and (2) establish, publish, and maintain on the department's internet website, on or before January 1, 2028, a directory of operative dual language immersion programs, as specified. To the extent the bill would impose additional duties on local educational agencies relating to the establishment and maintenance of the directory, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
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. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax. Existing property tax law, in accordance with the California Constitution, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if any of certain qualifying criteria are met, including that the owner of the property receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply. Existing property tax law, for the 2018–19 fiscal year through the 2027–28 fiscal year, in the case of an owner of property who is eligible for the federal low-income housing tax credit, requires that a unit continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income. This bill would extend the above-described provision through the 2028–29 fiscal year. Existing property tax law establishes procedures for claiming the welfare exemption, including requiring the annual filing of a claim for the exemption with the county assessor, as provided. This bill would authorize the county assessor to accept electronic signatures for materials necessary to claim, maintain, or otherwise receive the welfare exemption. The bill would require the county board of supervisors to, if necessary and in collaboration with the county assessor, adopt any ordinances or resolutions to implement the electronic portal and submission authorization. The bill would require, as provided, every county to release all forms related to the annual recertification of tenant income necessary to receive the welfare exemption by November 15 of each calendar year prior to the due date for the forms. By imposing additional duties on counties, the bill would impose a state-mandated local program. This bill would incorporate additional changes to Section 214 of the Revenue and Taxation Code proposed by Assembly Bill 1294 to be operative only if this bill and Assembly Bill 1294 are enacted and this bill is enacted last. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
