SB974Introduced in the Senate
Property taxation: change in ownership: generational transfers: special needs trusts.
Introduced by Kelly Seyarto, District 32
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
An act to amend Section 63.2 of the Revenue and Taxation Code, relating to taxation.
Where it stands
Chaptered by Secretary of State. Chapter 665, Statutes of 2026.
September 27, 2026
How did lawmakers vote?
Assembly votes
3 recorded votes · each counted separately
Senate votes
3 recorded votes · each counted separately
SenateStage: Special Consent SB974 Seyarto · August 27, 2026
40
Yes
0
No
0
Absent or Not Voting
40 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Megan Dahle | 1 | Yes |
| Mike McGuire | 2 | Yes |
| Christopher Cabaldon | 3 | Yes |
| Marie Alvarado-Gil | 4 | Yes |
| Jerry McNerney | 5 | Yes |
| Roger Niello | 6 | Yes |
| Jesse Arreguin | 7 | Yes |
| Angelique Ashby | 8 | Yes |
| Tim Grayson | 9 | Yes |
| Aisha Wahab | 10 | Yes |
Bill history
Introduced. Read first time. To Com. on RLS. for assignment. To print.
From printer. May be acted upon on or after March 7.
Referred to Coms. on REV. & TAX. and HEALTH.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Set for hearing April 8.
From committee: Do pass and re-refer to Com. on HEALTH with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3795.) (April 8). Re-referred to Com. on HEALTH.
Withdrawn from committee.
Re-referred to Com. on APPR.
Set for hearing April 20.
From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
Read second time. Ordered to consent calendar.
Read third time. Passed. (Ayes 37. Noes 0. Page 4034.) Ordered to the Assembly.
In Assembly. Read first time. Held at Desk.
Referred to Com. on REV. & TAX.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 8).
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass. (Ayes 11. Noes 0.) (July 1).
Read second time. Ordered to third reading.
Read third time. Passed. (Ayes 76. Noes 0. Page 6371.) Ordered to the Senate.
In Senate. Concurrence in Assembly amendments pending.
Ordered to special consent calendar.
Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.
Enrolled and presented to the Governor at 3 p.m.
Approved by the Governor.
Chaptered by Secretary of State. Chapter 665, Statutes of 2026.
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