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SB 816

An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, in school health services, providing for parent educational information regarding eating disorders.

2025-2026 Regular Session Introduced by Amanda Cappelletti and 5 co-sponsors

California SB 816: Extends a temporary property tax exemption for parcels impacted by the Chiquita Canyon elevated-temperature landfill and, for tax years beginning 2025, exempts m

Referred to Education
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Bill Summary · SB 816

Summary — SB 816 / SB0816 (combined document)

Note: The provided document appears to contain two distinct bills from different jurisdictions that were combined in the text. Below are separate, concise summaries for each:

Part A — California: SB 816 (Valladares) — Taxation: microbusiness franchise tax & Chiquita Canyon property tax exemption

Purpose / Intent

Provide (1) a temporary property tax exemption for real property impacted by the Chiquita Canyon elevated-temperature landfill event, and (2) exempt certain microbusinesses from California’s minimum franchise/annual entity tax.

Key provisions

  • Property tax exemption (Revenue & Taxation Code, new Section 243)

    • Exempts real property "impacted by the Chiquita Canyon elevated temperature landfill event" for lien dates on or after January 1, 2025 through and including January 1, 2030.
    • Defines the event as the elevated temperature landfill event beginning May 1, 2022 beneath Chiquita Canyon Landfill (Los Angeles County).
    • Section sunsets and is repealed as of January 1, 2031.
    • Imposes additional duties on county assessors (described as a state-mandated local program).

  • Minimum franchise/annual tax exemptions

    • For taxable years beginning on or after January 1, 2025, exempts corporations incorporated in California that qualify as "microbusinesses" (definition not included in excerpt) from the $800 minimum franchise tax.
    • Extends the same exemption to limited partnerships, limited liability partnerships, and limited liability companies that are microbusinesses for the annual entity tax.

  • Fiscal and reimbursement provisions

    • If the Commission on State Mandates finds the bill creates costs mandated by the state, reimbursement shall follow existing statutory procedures.
    • Notwithstanding existing law, Section 3 explicitly provides that no state appropriation is made and the state will not reimburse local agencies for property tax revenues lost under this bill.
    • The bill declares it is a tax levy and takes effect immediately.

Who is affected

  • Property owners of parcels determined to be "impacted" by the Chiquita Canyon elevated-temperature event (temporary exemption).
  • Small businesses meeting the bill’s "microbusiness" criteria (corporations and pass-through entities organized/doing business in CA) would be relieved from the $800 minimum franchise/annual tax for taxable years beginning on/after 1/1/2025.
  • County assessors (administrative duties) and local governments (potential revenue loss).

Timing / Procedure

  • Property exemption applies to lien dates from Jan 1, 2025 through Jan 1, 2030; repeal effective Jan 1, 2031.
  • Franchise/annual tax exemption applies for taxable years beginning on or after Jan 1, 2025.
  • Bill takes effect immediately as a tax levy.

Fiscal impact (summary from bill text)

  • Direct local property tax revenue losses for affected parcels; bill specifies the state will not reimburse local agencies for those losses.
  • Potential state/local revenue effects from eliminating the $800 minimum tax for qualifying microbusinesses (amounts depend on number of eligible entities and definition of microbusiness).

Part B — Illinois: SB0816 (Don Harmon) — Technical amendment to Legislative Accessibility Act

Purpose / Intent

A narrow, technical amendment to the Legislative Accessibility Act to correct or change the short title’s wording.

Key provision

  • Amends 25 ILCS 175/1 (Section 1) to alter the short title text. The change is technical (the excerpt shows removal of a duplicated word: "the the").

Who is affected

  • No substantive change to policy or program; primarily clerical/technical. No expected fiscal impact.

Procedural status (as provided)

  • Introduced Jan 24, 2025 by Sen. Don Harmon. (Document contains multiple procedural entries; if you need current status, confirm with the relevant legislative clerk or online bill tracker for the Illinois General Assembly.)

If you want, I can:
- Draft a plain‑language summary for affected property owners or small business owners;
- Search for the full bill text to extract the exact "microbusiness" definition and the assessor duties; or
- Check current legislative status and votes in the relevant state’s online bill tracker.

Compiled from official sources — confirm details with the bill’s official record.

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