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.
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Existing sales and use tax laws, among other things, impose a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state. The Sales and Use Tax Law makes certain sellers of tangible personal property consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2026, an all-volunteer fire department, as defined, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department, as prescribed. This bill would extend the sunset described above until January 1, 2031. 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. The bill also would include additional information required for any bill authorizing a new tax expenditure. 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. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Maddy summarySCR 95 is a ceremonial resolution that would establish September 20, 2025, and every September 20 thereafter, as "Soju Day" in the state. It does not create new laws or regulations, nor does it affect any specific individuals or groups. The resolution solely designates an annual date for recognition and celebration. This is purely symbolic, with no concrete policy changes or practical impact beyond the ceremonial observance.
This measure would declare October 28, 2025, as First Responders' Day and would urge all Californians to observe and promote the day with appropriate ceremonies and activities that promote awareness of the contributions of first responders in California.
Maddy summaryThis resolution designates the week of September 21 to September 28, 2025, as Frontotemporal Degeneration Awareness Week. It does not create new laws or policies but formally recognizes this week to increase public awareness of frontotemporal degeneration (FTD), a neurological condition affecting behavior and language. The resolution directly affects public awareness efforts related to FTD during this designated week. It has no financial impact or regulatory changes.
The California Constitution establishes certain conditions of employment for state officers and employees. Existing law, the Firefighters Procedural Bill of Rights Act, grants specified employment rights to firefighters, as defined, including temporary, seasonal firefighters employed by the Department of Forestry and Fire Protection (CAL FIRE) . This bill would require the Department of Human Resources, the State Personnel Board, and any other relevant state agency to take the necessary actions to transition the Firefighter I classification within CAL FIRE to a permanent firefighter employment classification.
Existing law provides for the civil commitment of a person who is determined to be a sexually violent predator. Existing law establishes a procedure by which a person committed as a sexually violent predator may petition for conditional release and requires the court, if it makes a specified determination, to place the person on conditional release. Existing law generally requires that a person released on conditional release pursuant to these provisions be placed in the person's county of domicile prior to their incarceration unless extraordinary circumstances exist requiring placement outside the county, as specified. Existing law also prohibits the placement of a person released on conditional release within 14 mile of any public or private school, as specified. Existing law defines a sexually violent predator as a person who has been convicted of a sexually violent offense and has a diagnosed mental disorder that makes the person a danger to others in that they are likely to engage in sexually violent criminal behavior. Existing law requires the State Department of State Hospitals to notify the sheriff or chief of police, or both, the district attorney, or the county's designated counsel under specific circumstances, including when it makes a recommendation to the court for community outpatient treatment for a person committed as a sexually violent predator. This bill, the Sexually Violent Predator Accountability, Fairness, and Enforcement Act, would require the State Department of State Hospitals to ensure department vendors consider public safety in the placement of a conditionally released sexually violent predator and approve a potential placement before a department employee or vendor signs a lease or rental agreement for the placement of a sexually violent predator, as specified. This bill would declare that it is to take effect immediately as an urgency statute.
Maddy summaryThis Senate Resolution (SR 57) symbolically acknowledges the 16th anniversary of California-Mexico Advocacy Day, an annual event organized by the Senate’s Select Committee on California-Mexico Cooperation. It recognizes the importance of California-Mexico economic ties - supporting over 500,000 California jobs through trade - and highlights the event’s role in discussing cross-border issues like public health and border commerce. The resolution has no policy impact; it simply formally recognizes the event through a symbolic Senate acknowledgment.
Existing law establishes a motor vehicle inspection and maintenance (smog check) program that is administered by the Department of Consumer Affairs. The smog check program requires inspection of motor vehicles upon initial registration, biennially upon renewal of registration, upon transfer of ownership, and in certain other circumstances. Existing law exempts specified vehicles from being inspected biennially upon renewal of registration, including, among others, all motor vehicles manufactured prior to the 1976 model year. Existing law also exempts from specified portions of the smog test, both biennially and at transfer, a collector motor vehicle that is insured as a collector motor vehicle, is at least 35 model years old, complies with the exhaust emissions standards for that motor vehicle's class and model year as prescribed by the department, and that passes a functional inspection of the fuel cap and a visual inspection for liquid fuel leaks. This bill would, commencing on January 1, 2027, additionally fully exempt from the smog check requirements, both biennially and at transfer, a motor vehicle that was manufactured prior to the 1981 model year, has been assigned a special identification plate indicating that it is a historical vehicle, and is insured as a collector motor vehicle, as specified. The bill, beginning January 1, 2028, would expand this exemption by one model year, every year, for 5 years. The bill would be known, and may be cited as, Leno's Law.
Maddy summarySCR 97 designates September 2025 as California Emergency Preparedness Month. This procedural resolution does not create new laws or affect specific groups; it solely serves to formally recognize and promote public awareness about emergency preparedness during that month. The measure directs state agencies and organizations to encourage community activities related to emergency planning and safety. It has no direct policy impact beyond this symbolic designation.