BOE staff flag multiple tax bills as legislature moves into 2026 session

Ted Angelo, the Board of Equalization’s legislative director, briefed the board on the opening weeks of the 2026 legislative session and outlined a set of bills his office will analyze for property‑tax implications.

Angelo said the legislature moved a number of two‑year measures before the house‑of‑origin deadline and highlighted SCA 4 and its companion bill SB 623, which, if approved by voters, would permit combining certain veterans’ and homeowners’ exemptions. He also noted Senate amendments to SB 288 that would give people in probate more time to transfer base year value under Proposition 19.

"Things are really starting to get rolling," Angelo said, summarizing the office’s review process and promising staff analyses of newly introduced measures.

He listed other bills the BOE is watching: a home‑hardening property‑tax exclusion (AB 1971, Bennett); a disabled‑veterans exemption concept (AB 2022, Gonzales); an assessment appeals pilot to create a single commissioner in lieu of a three‑member board on a trial basis (AB 2172); SB 974 (special‑needs trust language); SB 996 (manufactured housing classification issues); SB 1415 (moderate‑income housing partial tax exclusion); and measures addressing nonprofit change‑of‑control exemptions (SP 2089/related bills).

Board members pressed Angelo on particular items. Member Vasquez asked about AB 1485, which Angelo said had already been signed by the governor and that staff had distributed analysis to members last year. Vasquez also raised a recently introduced bill (identified in the meeting as SB 1352) to aid wildfire victims with rebuilding, including a provision members described as allowing rebuilds up to roughly 110% of the prior footprint; Angelo said BOE staff will continue to monitor and analyze that proposal.

Why it matters: several of the flagged bills could change which properties qualify for exemptions or how base‑year values transfer after death or disaster, with potential fiscal impacts for local assessors and taxpayers. Angelo said the BOE will circulate weekly status reports and full analyses to the board as bills are introduced and amended.

Next step: Angelo said his office will forward formal analyses as bills drop following the February 20 filing deadline and will coordinate any requested legislator appearances through the executive director.