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SB 1402

Property taxation: imposition and assessment: appeals.

2025-2026 Regular Session Introduced by Marie Alvarado-Gil and 3 co-sponsors

SB 1402 modifies California property tax assessment and appeal procedures, potentially affecting how properties are valued and taxpayers' rights to challenge assessments.

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#propertytaxation #appeals #impositionandassessment
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Bill Summary · SB 1402

Legislative bill overview

SB 1402 modifies California's property taxation system, specifically addressing how properties are assessed and how taxpayers can appeal assessments. The bill is currently in early stages, having just been introduced and sent to the Rules Committee for assignment. The exact provisions are not yet publicly detailed in standard legislative tracking systems at this preliminary stage.

Why is this important

Property tax assessment and appeal processes directly affect homeowners', businesses', and agricultural property owners' tax bills. Changes to these systems can impact tax burdens, local government revenues, and the efficiency of dispute resolution. California's Proposition 13 framework makes assessment changes particularly contentious, as property valuations drive tax obligations for millions of residents.

Potential points of contention

  • Assessment methodology changes – Modifications to how properties are valued could increase or decrease tax liability for different property classes, creating winners and losers among taxpayers
  • Appeal process accessibility – Streamlining or restricting appeal procedures affects whether property owners can effectively challenge assessments they believe are incorrect
  • Revenue implications – Changes affecting assessments impact county and local revenues that fund schools, infrastructure, and services

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

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