California 2025-2026 Regular Session

California Assembly Bill AB418

Introduced
2/5/25  
Refer
2/18/25  
Report Pass
3/3/25  
Refer
3/4/25  
Report Pass
3/13/25  
Refer
3/13/25  
Refer
3/13/25  
Report Pass
3/17/25  
Refer
3/18/25  
Report Pass
3/26/25  
Refer
3/26/25  
Report Pass
4/9/25  
Engrossed
4/24/25  
Refer
4/24/25  
Refer
5/7/25  
Report Pass
6/25/25  
Refer
6/25/25  
Report Pass
7/9/25  
Refer
7/9/25  
Enrolled
8/26/25  
Chaptered
10/1/25  

Caption

Property taxation: tax-defaulted property.

Impact

The enactment of AB418 introduces significant changes to existing local governance processes regarding property sales. With mandated hearings and notifications, local agencies will need to adhere to stricter procedural guidelines, which serve to enhance transparency and accountability. This change reflects an increasing trend toward ensuring that local interests are adequately represented in property sales that affect them. Furthermore, the bill stipulates that costs associated with conducting the hearings are to be borne by the taxing agency or nonprofit organization seeking to purchase the property.

Summary

Assembly Bill No. 418, known as AB418, aims to amend Section 3794.3 of the Revenue and Taxation Code regarding the sale of tax-defaulted properties. The bill imposes new requirements on boards of supervisors before they can approve sales of such properties. Specifically, the boards must now conduct a hearing with prior notice and make a determination that the sale price meets or exceeds the tax sale value or is less than the amount required to redeem the property. This aims to ensure due process and protect the interests of parties involved in such sales.

Sentiment

The sentiment surrounding AB418 appears to be mixed. Proponents of the bill argue that it is a necessary step toward safeguarding the rights of property owners and ensuring that local governments act in the best interests of their communities. However, some critics may view the requirements as an added bureaucratic hurdle that could complicate and slow down the process of acquiring tax-defaulted properties, potentially harming efforts to revitalize distressed properties and neighborhoods.

Contention

A notable point of contention in the discussions surrounding this bill involves the potential impacts on the speed and efficiency of property transactions at the local level. The mandatory hearings and judicial review provisions empower local citizens to challenge decisions, which could lead to delays in getting tax-defaulted properties back into productive use. While the bill aims to protect community rights, it raises concerns about the balance between protecting those rights and maintaining the efficiency needed to facilitate property sales and redevelopment.

Companion Bills

No companion bills found.

Previously Filed As

CA AB2705

Property taxation: tax-defaulted property sales: excess proceeds claims.

CA SB288

Property taxation: change in ownership: family homes and farms.

CA HB1120

Mobile Home Property Taxation

CA SB1402

Property taxation: imposition and assessment: appeals.

CA AB691

An act to amend Section 3353 of the Revenue and Taxation Code, relating to property taxes.

CA AB1517

Property taxation: delinquency and penalties: suspension: Counties of Los Angeles and Ventura.

CA AB2089

Property taxation: welfare exemption: filing of claims.

CA AB613

Property taxation: assessment: affordable commercial property.

CA SCA4

Property taxation: veterans’ exemption.

CA SB1352

Property taxation: newly constructed: reconstructed property.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

CA AB385

Regional park property: County of San Bernardino: Glen Helen Regional Park.

CA AB1262

Stolen or embezzled property: description.

AZ HB2261

Property tax; agricultural real property

CA SB288

Property taxation: change in ownership: family homes and farms.