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, including the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. This bill would extend, for lien dates commencing on or after January 1, 2027, and before January 1, 2031, the above-described exclusion for the addition of customer-sited, active solar energy systems with a system size of less than or equal to 10 kilowatts and for customer-sited, active solar energy systems that are sited on the property of a public entity customer. The bill would require that, for active solar energy systems sited on the property of a public entity customer, tax savings be utilized to maintain the affordability of, or to reduce the cost of, future lease agreements. The bill would limit the exclusion for active solar energy systems incorporated by the owner-builder to buildings where the initial construction permit for the new building is dated before January 1, 2027. The bill would make conforming changes. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires bills authorizing a new tax expenditure, as defined, to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for bills authorizing a new tax expenditure. 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.
The Warren-Alquist State Energy Resources Conservation and Development Act establishes the State Energy Resources Conservation and Development Commission and prescribes the commission's authorities, duties, and responsibilities pertaining to energy matters, including the provision of independent oversight and analysis of the transportation fuels markets for the protection of consumers. Existing law requires the commission to submit an assessment to the Legislature, on or before January 1, 2024, and every 3 years thereafter, regarding transportation fuels in the state. Existing law requires that the first assessment submitted after January 1, 2026, evaluate the cost and supply impacts of allowing the sale of gasoline with alternative specifications to support a reliable and affordable supply of transportation fuels in California, and, if the evaluation finds that allowing the sale of gasoline with alternative specifications is likely to support a reliable and affordable supply of transportation fuels in California, requires the commission, in coordination with the State Air Resources Board, to recommend a strategy to facilitate the sale of gasoline with those alternative specifications that considers, among other things, the use of a fee associated with the sale of gasoline with those alternative specifications to mitigate for any increase in emissions. This bill would require the commission to triennially submit that assessment on or before July 1, rather than January 1, and would require that the commission's recommended strategy's discussion of that fee include recommendations regarding the appropriate fee amount to protect consumers from price impacts and avoid market disruptions. Existing law requires the commission to consider ways to manage necessary refinery turnarounds and maintenance that would protect the health and safety of employees, local communities, and the public, and minimize the impact of maintenance-related production losses on fuel prices. Existing law authorizes the commission, by regulation, to impose requirements governing the timing of turnaround and maintenance, and requires that those regulations include criteria that are required to be met before a refinery commences a turnaround or maintenance event, including the refiner making resupply plans or other arrangements sufficient to ensure that the loss of production during the turnaround or maintenance event does not adversely affect the California transportation fuels market. This bill would expressly provide that those resupply plans or other arrangements may include the sale of gasoline that meets alternative specifications, as provided. Existing law requires the state board to adopt and implement motor vehicle emission standards, in-use performance standards, and motor vehicle fuel specifications for the control of air contaminants and sources of air pollution, as provided. Existing law authorizes the state board to grant variances from gasoline specifications adopted by the state board and to impose fees and conditions on those variances, as provided. Existing law requires that the revenues from those variance fees, except as provided, be transmitted to the Treasurer for deposit into the High Polluter Repair or Removal Account and makes those revenues available, upon appropriation by the Legislature, to implement a program for accelerated retirement of light-duty vehicles to achieve specified emission reductions. This bill would instead require those revenues to be available, upon appropriation by the Legislature, to implement or fund a program for accelerated replacement of light-duty vehicles manufactured before 2004, or that are at least 20 years old, with cleaner and more efficient motor vehicles. The bill would require the commission to adopt regulations specifying the circumstances under which sellers of gasoline are required to apply for and make use of a variance, as provided. The bill would require those regulations to be adopted and implemented for the purpose of protecting consumers from price impacts associated with supply disruptions, as provided. The bill would require the state board to consider amendments to the variance process, as provided. 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 law requires the State Energy Resources Conservation and Development Commission (Energy Commission) , in consultation with the specified entities, to adopt a biennial integrated energy policy report containing certain information in a specified format. Existing law requires the Energy Commission, in consultation with the Public Utilities Commission and the Independent System Operator, to adopt a goal for load shifting to reduce net peak electrical demand and adjust this target in each biennial integrated energy policy report thereafter. This bill would require the Energy Commission, in consultation with specified entities, to analyze the cost-effectiveness of specific load flexibility programs and other types of load-shifting interventions and identify both the approximate amount of load shifting and the cost-effectiveness of each type of load-shifting intervention in the next update to the biennial integrated energy policy report after January 1, 2027, as provided. The bill would require the Energy Commission, as part of each integrated energy policy report, to estimate each retail supplier's load-shifting potential, giving consideration to certain factors, as specified. The bill would require the Energy Commission, on or before July 1, 2028, and biennially thereafter, to analyze and publish the amount of load shifting that each retail supplier achieved in the prior calendar year.
Existing law requires the State Energy Resources Conservation and Development Commission (Energy Commission) to establish the Equitable Building Decarbonization Program that includes the direct install program and the statewide incentive program for low-carbon building technologies, as provided. This bill would require the Energy Commission to establish a mechanism to notify applicants to the Equitable Building Decarbonization Program that they may also be eligible for building energy efficiency and decarbonization incentives authorized by the Public Utilities Commission (PUC) . Existing law vests the PUC with regulatory authority over public utilities, including electrical corporations and gas corporations. Existing law establishes an 11-member Low-Income Oversight Board to advise the PUC on low-income electrical, gas, and water customer issues, as specified. This bill would add to the Low-Income Oversight Board a member to be selected by the Executive Director of the Energy Commission.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency responsible for monitoring and regulating sources of emissions of greenhouse gases that cause global warming in order to reduce emissions of greenhouse gases. The act requires all state agencies to consider and implement strategies to reduce their greenhouse gas emissions. This bill would additionally require state agencies to prioritize strategies to reduce methane emissions, including emissions from imported petroleum and natural gas, where feasible and cost effective. The bill would require the state board to encourage natural gas procurement on behalf of the state to shift to certified natural gas producing low methane emissions. The bill would also authorize the state board, the Public Utilities Commission, and other relevant agencies to apply approved protocols that measure, monitor, report, and verify methane emissions to existing programs to reduce methane emissions, including emissions from imported petroleum and natural gas procured by utilities and other large gas users, as provided. The bill would also authorize the state board, the Public Utilities Commission, and other relevant agencies to use all relevant sources and standards, including, but not limited to, emissions data, models, or protocols from existing or new regulations.
Existing law requires the State Energy Resources Conservation and Development Commission (Energy Commission) to adopt, on a biennial basis, an integrated energy policy report that contains an overview of major energy trends and issues facing the state, including supply, demand, pricing, reliability, efficiency, and impacts on public health and safety, the economy, resources, and the environment. Existing law requires that the report present policy recommendations based on an in-depth and integrated analysis of the most current and pressing energy issues facing the state. This bill would require the Energy Commission, on or before March 1, 2027, to designate a person within the Energy Commission or identify and retain an external candidate to serve as the Senior Counselor on Industrial Policy and Clean Energy Development, and would require the senior counselor to, among other things, convene working groups that focus on certain issues, as provided. The bill would require the Energy Commission, the Governor's Office of Business and Economic Development, the Labor and Workforce Development Agency, the Public Utilities Commission, the Department of General Services, and the office of the Treasurer, on or before March 1, 2027, to enter into a memorandum of understanding on equitable clean energy supply chains and industrial policy in California with specified goals and provisions, as provided. The bill would require the senior counselor to track and coordinate the work under the memorandum of understanding and to prepare an annual report summarizing the key findings and recommendations resulting from that work. The bill would require that the report be presented at a public meeting of the Energy Commission and be published on the Energy Commission's internet website. The bill would establish in the State Treasury the Equitable Clean Energy Supply Chain and Industrial Policy Fund and would, upon appropriation by the Legislature, authorize the moneys in the fund to be expended for purposes of the bill.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes. This bill would, on and after July 1, 2026, provide an exemption from the taxes imposed by the Sales and Use Tax Law for the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, hydrogen fuel, as defined. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases and requires the state board to ensure that statewide greenhouse gas emissions are reduced to at least 40% below the 1990 level by 2030. Existing law requires the state board, in consultation with the Department of Forestry and Fire Protection, to develop a standardized system for quantifying the direct carbon emissions and decay from fuel reduction activities for purposes of meeting the accounting requirements for Greenhouse Gas Reduction Fund expenditures, as specified. This bill would require the state board, on or before January 1, 2028, to publish on its internet website an assessment of the life-cycle emissions from alternative uses of forest and agricultural biomass residues, as specified. The bill would require the state board, on or before January 1, 2029, to publish on its internet website a strategy to support beneficial carbon removal products, including, but not limited to, biochar, that are generated from agricultural or forest biomass resources. The bill would require the Department of Forestry and Fire Protection to require, to the extent feasible, all state-funded forest health projects to include an appropriate forest biomass resource disposal component that includes a scientifically based, verifiable method to determine the amount of biomass to be physically removed and the amount to be burned by prescribed burn. The bill would require the State Energy Resources Conservation and Development Commission to include the value proposition of using agricultural and forest biomass resources for low- and negative-carbon liquid and gaseous fuels, including hydrogen, from noncombustion conversion technology methods and other emerging and innovative approaches in relevant reports and other agency-sponsored documentation.
Existing law requires the State Air Resources Board to adopt rules and regulations that will achieve ambient air quality standards required by the federal Clean Air Act, as specified. Existing law requires the state board, following a noticed public hearing, to adopt airborne toxic control measures to reduce emissions of toxic air contaminants from nonvehicular sources. Pursuant to this authority, the state board has adopted the Airborne Toxic Control Measure for Fuel Sulfur and Other Operational Requirements for Ocean-Going Vessels within California Waters and 24 Nautical Miles of the California Baseline regulation to require the use of low-sulfur marine distillate fuels in order to reduce emissions of particulate matter, diesel particulate matter, nitrogen oxides, and sulfur oxides from the use of auxiliary diesel and diesel-electric engines, main propulsion diesel engines, and auxiliary boilers on oceangoing vessels. This bill would require the State Energy Resources Conservation and Development Commission (Energy Commission) , in coordination with the State Lands Commission, the Transportation Agency, and the state board, to develop a plan on or before December 31, 2030, for the alternative fuel needs of oceangoing vessels that call at California's public seaports and that enables the seaports to meet their emission reduction goals. The bill would require that the plan do specified things, including, among other things, identify barriers to permitting alternative fuel facilities at seaports and opportunities to address those barriers. The bill would require the Energy Commission to convene a working group to advise the Energy Commission on the development of the information required to be included in the plan, as specified. The bill would require the state board to provide the Energy Commission with information regarding fuels for oceangoing vessels that comply with the state board's regulations for those vessels.
Existing law requires the county assessor to consider, when valuing real property for property taxation purposes, the effect of any enforceable restrictions to which the use of the land may be subjected, including, but not limited to, zoning, recorded contracts with governmental agencies, and various other restrictions imposed by governments. This bill would add to the above-described enforceable restrictions certain renewable leases between a commercial community ownership entity, as defined, that owns the land and a nonprofit, as defined. By expanding the duties of local tax officials, this bill would impose a state-mandated local program. 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 include additional information required for any bill authorizing a new tax expenditure. 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.
