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.
The Classroom Instructional Improvement and Accountability Act, an initiative approved by the voters as Proposition 98 at the November 8, 1988, statewide general election, amended the California Constitution to, among other things, require school districts maintaining an elementary or secondary school to adopt a school accountability report card for each school. The act also requires, by statute, the governing boards of school districts maintaining an elementary or secondary school to annually issue a school accountability report card that includes certain information for each school in the school district, publicize those reports, and notify parents and guardians of pupils that a hard copy of those reports is available upon request, as specified. Existing law requires the State Department of Education, in collaboration with, and subject to the approval of, the executive director of the State Board of Education, to develop and maintain the California School Dashboard, a web-based system for publicly reporting performance data on the state and local indicators included in evaluation rubrics. This bill would require the department, on or before August 31, 2027, to provide a report to the Legislature that identifies duplication between the data contained in the school accountability report card and other publicly available data sources, as provided. Existing law requires a local educational agency to develop annually a summary document known as the local control funding formula budget overview for parents. Existing law requires, before the governing board or body of a local educational agency considers the adoption of a local control and accountability plan (LCAP) or an annual update to the LCAP, certain things to occur, including that the superintendent of the school district, the county superintendent of schools, or the charter school present a report on the annual update to the LCAP and the local control funding formula budget overview for parents on or before February 28 of each year at a regularly scheduled meeting of the governing board or body of the local educational agency, as specified. This bill would eliminate the February 28 deadline for the presentation of the above-described report on the annual update to the LCAP and the local control funding formula budget overview. Under existing law, each school district and county office of education is responsible for the overall development of a comprehensive school safety plan for each of its schools operating kindergarten or any of grades 1 to 12, inclusive, in consultation with certain local entities. Existing law requires each school to annually review and update its comprehensive school safety plan, and to report each July on the status of its school safety plan, including a description of its key elements in the annual school accountability report card, as provided. This bill would repeal the requirement that each school annually report on the status of its school safety plan. Existing law requires the department to exercise general supervision over the courses of physical education in the elementary and secondary schools of the state, advise officials, school boards, and teachers in the development and improvement of their physical education and activity programs, and investigate the work in physical education in the public schools. Existing law requires the department to ensure that the data collected through the categorical program monitoring indicates the extent to which each school within the jurisdiction of a school district or county office of education provides, among other things, for inclusion of the results of physical testing of pupils in the school accountability report card, as provided. This bill would repeal the above-described requirement that the results of physical testing of pupils be included in the school accountability report card. Existing law requires the governing board of each school district maintaining any of grades 5, 7, or 9, during the month of February, March, April, or May, to administer to each pupil in those grades the physical performance test designated by the state board and report the aggregate results of this physical performance testing in its annual school accountability report card. This bill would repeal this reporting requirement.
Existing law generally provides various benefits, including grant programs and tax credits. Existing law, the California Values Act, generally prohibits California law enforcement agencies from using their moneys or personnel for immigration enforcement purposes, except as specified. This bill would prohibit a business entity that is directly invested in, owns, operates, or manages a private detention facility, or that contracts with the federal government for immigration enforcement purposes, as specified, from receiving any state-provided grant or loan, as specified. The bill would also prohibit a disqualified taxpayer, as defined, from receiving any tax credits, except as provided. The bill would define "disqualified taxpayer" to mean a taxpayer that is directly invested in, owns, operates, or manages a private detention facility, or a taxpayer that contracts with a private detention facility or agency engaging in immigration enforcement, as specified. The bill would not apply these provisions to a provider of health care, as defined, that contracts with a private detention facility or agency engaging in immigration enforcement, as specified. The bill would establish the Due Process for All Fund and would require the Controller to transfer each year from the General Fund to the Due Process for All Fund the amount of tax collected that is attributable to business entities being made ineligible for tax credits by this bill. The bill would make moneys in the fund available upon appropriation by the Legislature for immigration-related services and programs. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.
Existing federal law establishes the Supplemental Nutrition Assistance Program (SNAP) , known in California as CalFresh, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. Existing federal law limits a participant who is an able-bodied adult without dependents (ABAWD) to 3 months of CalFresh benefits in a 3-year period unless that participant has met work participation requirements or is otherwise exempt. Existing state law requires the State Department of Social Services to annually seek a federal waiver of this limitation. Existing state law requires the department to ensure that all recipients subject to the federal ABAWD time limit are permitted to meet the work requirements of the time limit through all forms of work, as specified. Existing federal law, Public Law 119-21, enacted on July 4, 2025, sets forth various changes to SNAP benefits, including the removal of an exemption from the time limit for certain former foster youth under 25 years of age, and the narrowing of an exemption for a household with a dependent under 18 years of age to instead a household with a dependent under 14 years of age, as specified. This bill would specify that an ABAWD participant includes a parent or other member of a household with responsibility for a dependent child 14 years of age or older as a result of Public Law 119-21. The bill would make various statements of legislative intent relating to, among other things, maximizing efforts to retain in the program as many eligible CalFresh recipients as possible, providing for the continuation of food benefits, mitigating harm, and streamlining the verification of exemptions for certain populations, in response to Public Law 119-21, as specified. The bill would state the intent of the Legislature that all exemptions provided by the state and the counties under Public Law 119-21, to the extent permitted by federal law and guidance, remain in effect for any recipient until, at the earliest, the next scheduled redetermination for that recipient, when the exemption is reassessed by the county, unless the automated exemption at redetermination allows for the exemption to continue. The bill would state legislative intent that a recipient not be discontinued from the CalFresh program due to the ABAWD work requirements under Public Law 119-21 before October 1, 2026, or until specified administrative activities are complete, whichever is later. The bill would generally require the department to provide data to certain legislative committees and all 58 county welfare departments on the total number of CalFresh recipients subject to, exempted from, or discontinued from the program potentially due to, the CalFresh ABAWD time limit and corresponding work requirements, as specified. Under the bill, prior to the first 2 reports, the data would be furnished to impacted counties with a minimum of 4 weeks for review prior to public reporting in order to ensure accuracy. The bill would also require the department to provide data on the total number of CalFresh recipients discontinued from the program, as specified. The bill would require the department to adopt, provide instructions to counties on, and automate for, compliance with CalFresh work requirements, in accordance with federal law, for individuals participating in extended foster care and who have been determined to be working at least 80 hours per month. To the extent that the bill would increase CalFresh eligibility for certain populations and expand county duties, the bill would impose a state-mandated local program. Existing law establishes the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which, through a combination of federal, state, and county funds, each county provides cash assistance and other benefits to qualified low-income families. Under existing law, in addition to specified CalWORKs aid amounts, a family is entitled to receive an allowance for recurring special needs relating to, among other things, food, utilities, and transportation. Under existing law, the allowance for each family per month is prohibited from exceeding that amount resulting from multiplying the sum of $10 by the number of recipients in the family who are eligible for assistance. This bill would increase the maximum threshold for the allowance by switching the factor from $10 to $15 within the formula. Existing law continuously appropriates moneys from the General Fund to defray a portion of county costs under the CalWORKs program. This bill would instead provide that the continuous appropriation would not be made for purposes of the bill. 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. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law establishes the State Department of Social Services in the Health and Welfare Agency and sets forth its powers and duties relating to the administration of various programs relating to public social services. Prior law, until June 30, 2026, enacted the Community Response Initiative to Strengthen Emergency Systems Act, or the C.R.I.S.E.S. Act, for purposes of creating, implementing, and evaluating the C.R.I.S.E.S. Grant Pilot Program, which the act established. The act required the department to administer the program if appropriate funding was made available to the department. The act required, on or before January 1, 2023, the department to award grants to qualified grantees, including city, county, and tribal departments of social services, disability services, health services, public health, or behavioral health, based on grant eligibility criteria developed in partnership with a stakeholder workgroup. This bill would establish the Community Response Initiative to Strength Emergency Systems Act 2.0, or the C.R.I.S.E.S. Act 2.0, and the C.R.I.S.E.S. Grant Pilot Program 2.0, until June 30, 2032. The bill would require the department to administer the program if appropriate funding is made available in the annual Budget Act. The bill would require the department to award grants to grantees, which are community-based organizations, on or before October 1, 2027, and annually thereafter, subject to appropriate funding. The bill would reestablish the Community Response Initiative to Strengthen Emergency Systems Program Fund within the State Treasury, and would authorize, upon appropriation by the Legislature, the moneys to be expended by the department for purposes of the program. The bill would prohibit more than 10% of the grant funds to be used for implementation and administration of the program. The bill would authorize the department to enter into agreements with one or more entities to facilitate the implementation of the program, not to exceed 5% of the appropriated funds. The bill would require the department to convene a stakeholder workgroup consisting of specified individuals. The bill would require the department to award grants of at least $250,000 each to eligible grantees, which are community-based organizations, based on criteria developed by the department in consultation with the stakeholder workgroup. The bill would require a grantee to report at least annually to the department on the use of funding awarded under the program. The bill would require the department to issue a public report, to be posted on its internet website 6 months following the end of the program, with specified information. The bill would authorize the department to implement, interpret, or make specific the provisions of the program without taking regulatory action, as specified. This bill would make these provisions inoperative on June 30, 2032, and would repeal them as of January 1, 2033.
Existing law establishes the Office of Small Business Advocate "SBA", within the Governor's Office of Business and Economic Development, also known as "GO-Biz," and provides for the appointment by the Governor of the Small Business Advocate, also known as the Director of the Office of Small Business Advocate, to, among other things, serve as the principal advocate in the state on behalf of small businesses. This bill would establish the California Music Festival Preservation Grant Program within the SBA, under the direct authority of the director, to provide grants to eligible independent live music events promoters to preserve large-scale music festivals and to support their continued ability to provide equitable access to the arts for all Californians. The bill would specify requirements for eligibility and, subject to appropriation by the Legislature, would require the office to allocate the sum of $20,000,000 in grants to eligible independent live music events promoters that meet those requirements, as specified. The bill would exempt the SBA from the Administrative Procedure Act for purposes of implementing the program.
The California Prompt Payment Act requires a state agency that awards a grant or that acquires property or services pursuant to a contract to make timely payments pursuant to the grant or contract. If a state agency or the Controller fails to take certain timely actions and payment is not issued within 45 calendar days from the state agency receipt of an undisputed invoice, the act requires the state agency or the Controller, as applicable, to pay certain penalties. The act provides an exception to certain penalty provisions applicable to services or equipment under the Medi-Cal program if the grant or contract was awarded to a nonprofit organization in an amount less than $500,000. The act defines the term "grant" to mean a signed final agreement between any state agency and a local government agency or organization authorized to accept grant funding for victim services or prevention programs administered by any state agency or restoration activities performed by a resource conservation district. The act also defines "nonprofit service organization" to mean a nonprofit entity that is organized to provide services to the public, but the act does not use that term in its provisions. This bill would revise the definition of "grant" to also mean a signed final agreement between a state agency and a nonprofit organization and would delete the $500,000 exception described above. The bill would remove the definition of "nonprofit service organization," and instead would define "nonprofit organization" to mean an organization that qualifies as an exempt organization under Section 501(c) (3) of the Internal Revenue Code. The act authorizes a state agency to dispute for reasonable cause an invoice, refund request, or claim for Medi-Cal reimbursement, as specified, and defines "reasonable cause" to mean a determination by a state agency that any of certain conditions exist, including that there is a discrepancy between the invoice or claimed amount and either the claimant's actual delivery of property or services to the state or the state's acceptance of those deliveries. This bill would revise the condition described above to require the discrepancy to be of an amount greater than $250 or 5% of the invoice or claimed amount, whichever is less, in order to qualify as a reasonable cause for the state agency to dispute it. Existing law establishes the Department of General Services in the Government Operations Agency for purposes of providing centralized services of state government. Existing law establishes various state grant programs. Existing federal law provides uniform administrative requirements, cost principles, and audit requirements for federal grant awards to nonfederal entities and provides guidelines for determining direct and indirect costs, as defined, charged to federal awards. This bill would require a state agency administering a grant program to reimburse a grantee's indirect costs, as defined, at one of specified rates as requested by the grantee in their grant program application, not to exceed 35% of the total grant award, unless prohibited by any other state or federal law. The bill would authorize the establishment of indirect cost pools, as specified. The bill would make these provisions applicable to a grant program administered by a state agency, regardless of whether the funding source is state funds, federal funds, or a combination thereof.
Existing law requires the Public Utilities Commission to appoint a chief internal auditor who holds office at the pleasure of the commission. Existing law makes the chief internal auditor responsible for the oversight of the internal audit unit. Existing law requires the chief internal auditor to plan, initiate, and perform audits of key financial, management, operational, and information technology functions within the commission to improve accountability and transparency to executive and state management, and to report their findings and recommendations directly to an audit subcommittee of the commission. This bill would instead require the Governor to appoint an Inspector General, subject to Senate confirmation, to be responsible for the oversight of the internal audit unit and would instead require the Inspector General to plan, initiate, and perform audits of key financial, management, operational, and information technology functions within the commission to improve accountability and transparency to executive and state management. The bill would also require the Inspector General to ensure, among other things, that the commission administers funds and programs in a prescribed manner, fulfills mandated requirements, develops an annual audit plan, administers an effective enterprise risk management program, and monitors reporting compliance. The bill would provide for the appointment and removal of the Inspector General, as specified. The bill would authorize the Inspector General to access and examine all records, files, documents, accounts, reports, correspondence, or other property of the commission and public utilities, and would require other entities that are regulated by the commission and participate in programs administered by the commission, upon request of the Inspector General, to provide or make available to the Inspector General for examination all relevant records, files, documents, accounts, reports, correspondence, or other property pertaining to participation in those programs, as specified. The bill would require the Inspector General to report specified information to the Governor and the Legislature, as provided.
(1) Existing law establishes the State Water Pollution Control Revolving Fund program, pursuant to which state and federal funds are continuously appropriated from the State Water Pollution Control Revolving Fund to the State Water Resources Control Board for loans and other financial assistance for purposes related to the federal Clean Water Act. Existing law establishes the State Water Pollution Control Revolving Fund Administration Fund (administration fund) to provide funds, upon appropriation by the Legislature, to be expended by the state board for payment of the reasonable costs of administering the State Water Pollution Control Revolving Fund. Existing law authorizes the state board to assess an annual charge for financial assistance services, not to exceed 1% of the financial assistance repayment amount and computed according to the true interest cost method, as provided, and requires those annual charges to be deposited into the administration fund. Existing law authorizes the financial service rate to be applied at any time during the term of the financial assistance and requires the rate to remain unchanged for the duration of the financial assistance. Existing law prohibits the financial assistance rate from increasing the financial assistance repayment amount after being applied. Existing law requires the state board to, at least once each fiscal year, adjust the financial assistance service rate. Existing law requires the state board to set the total amount of revenue collected each year through the annual charges at an amount that is equal as practicable to the appropriation amount set forth in the annual Budget Act. This bill would additionally authorize the state board to assess fees in place of an annual charge for financial assistance and would authorize the fees or annual charge to be assessed at any rate as permitted by federal law. The bill would delete the provision prohibiting the changing of the financial assistance rate during the financial assistance and the increasing of the financial assistance repayment amount. The bill would delete the requirement relating to the appropriation amount set forth in the annual Budget Act. (2) Existing law authorizes moneys in the State Water Pollution Control Revolving Fund to be used for loans that meet specified requirements, including that the loans be made at or below market interest rates and, to the extent permitted by federal law, requiring that the combined interest and loan service rate be set at a rate not to exceed 50% of the interest rate paid by the state on the most recent sale of state general obligation bonds, as provided. Existing law requires the combined interest and loan service rate to be 0% for certain applicants who provide matching funds. This bill would delete the provision requiring that the combined interest and loan service rate be set at a rate not to exceed 50% of the interest rate paid by the state on the most recent sale of state general obligation bonds. The bill would require the loans to be made at below market interest rates. (3) Existing law prohibits a person or public agency, including a state agency, city, county, city and county, district, or any other political subdivision of the state, from using water from any source of quality suitable for potable domestic use for nonpotable uses, including, among other locations, parks, if suitable recycled water is available, as provided. Existing law provides that incidental amounts of spray, mist, or runoff are to be permitted to enter outdoor eating areas of parks and open spaces when irrigated with disinfected tertiary treated recycled water that complies with a specified regulation regarding irrigation. This bill would instead provide that incidental runoff is allowed to enter outdoor eating areas of parks and open spaces when irrigated with disinfected tertiary treated recycled water that complies with a specified regulation regarding irrigation. The bill would define "incidental runoff" as unintended amounts of runoff, such as unintended, minimal overspray from sprinklers that escapes the area of intended use.
Existing law establishes the Expanded Learning Opportunities Program and requires the Superintendent to allocate $2,750 per unit of average daily attendance, as specified, to local educational agencies with a prior fiscal year unduplicated pupil percentage of 55% or more, and requires those local educational agencies, as a condition of receiving that funding, to offer access to expanded learning opportunity programs to all pupils and to provide access to any pupil whose parent or guardian requests their placement in a program. Existing law defines unduplicated pupils for these purposes to mean a pupil who is classified as an English learner, eligible for a free or reduced-price meal, or a foster youth, as specified. This bill would require local educational agencies, for purposes of offering access to expanded learning opportunity programs pursuant to those provisions, to prioritize offering access to unduplicated pupils, which the bill would authorize to include, but not be limited to, specialized outreach to the parents and guardians of unduplicated pupils and providing assistance with enrollment of unduplicated pupils.
