Veterans Services & Benefits

Authorizes the sale, transfer, or exchange of seven specific California armories across the state. Requires approval from both the Director of General Services and Adjutant General for any property transactions. Directs all proceeds from armory transactions to be deposited into the state Armory Fund.

Establishes a new state agency to accredit and oversee educational programs for veterans. Requires organizations offering veteran education awards to obtain authorization from the new state agency. Authorizes the Department of Veterans Affairs to create and update regulations for veteran education programs.

Extends the Governor's Military Council operations from 2026 to 2031. Maintains the council's role in advising on military installation retention for national defense. Preserves bipartisan representation from both Senate and Assembly on the council.

Expands agricultural workers' rights to place liens on harvested crops for unpaid wages regardless of employer type. Allows workers to claim liens up to two weeks of unpaid wages for harvesting or transporting crops. Maintains employers' option to avoid liens by providing a wage payment bond to the Labor Commissioner.

Increases the maximum county burial assistance for indigent veterans from $350 to $1,000. Authorizes counties to provide financial support for burial or cremation expenses of qualifying veterans. Uses existing county funds to cover the increased burial and cremation benefit amounts.

Extends the sales tax exemption for zero-emission transit buses purchased by public agencies until January 1, 2028. Applies to various transit vehicle types including articulated, double-decker, and trolley buses over 14,000 pounds. Requires buses to qualify for the state's Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project. Takes effect immediately to help public agencies transition to zero-emission transit fleets.

Increases the property tax exemption threshold from $10,000 to $50,000 for low-value properties. Requires county assessors to report annually on the number of taxpayers benefiting from the expanded exemption. Takes effect immediately without providing state reimbursement to local agencies for lost tax revenue.

Extends the property tax exclusion indefinitely for customer-sited solar energy systems starting in 2026. Excludes solar pool heaters while covering systems for electricity, water heating, and space conditioning. Requires initial purchasers to file claims with assessors to receive the tax benefit. Maintains the tax exclusion until a property changes ownership.

Exempts fire departments from paying sales tax on firefighting equipment and vehicles from 2026 through 2030. Requires annual reporting on the number of departments using the tax exemption and total value of exempt sales. Prohibits state reimbursement to local agencies for lost tax revenue from these exemptions.

Extends the deadline for Veterans Affairs to report on veteran service provider certification rules to April 2026. Maintains existing certification requirements for nonprofit organizations serving veterans and their families. Requires veteran service providers to submit detailed documentation including audit reports and tax records.

Exempts tribal lands used for conservation and public recreation from property taxes until 2031. Eliminates transfer taxes on ancestral land returns to Native American tribes through 2031. Requires tribes to maintain conservation plans and restrict land use to cultural and educational purposes. Mandates annual reporting on tribal land transfers and tax exemption impacts.

Creates a state tax credit equal to the filing fee for federal Petition for Alien Relative forms. Limits taxpayers to claiming one immigration filing fee credit per tax year from 2025 through 2029. Allows unused credit amounts to be carried forward for up to seven years. Requires the Franchise Tax Board to collect information from taxpayers about credit claims as needed.

Expands property tax relief by allowing new payment plans during disaster-related deferrals. Permits one-year payment deferrals for properties in governor-declared disaster areas. Requires property owners to prove substantial disaster damage to qualify for deferrals. Mandates deferral applications be submitted by September 1 of the following fiscal year.

Authorizes the Governor to suspend annual gas tax increases if they burden low-income and middle-class families. Requires the Governor to notify Legislature by January 10 before suspending any scheduled tax increase. Mandates alternative funding proposals to maintain transportation funding if tax increases are suspended.

Extends property tax relief deadlines by 3 years for victims of January 2025 Los Angeles and Ventura wildfires. Allows property owners 24 months instead of 12 months to apply for disaster-related tax reassessments. Maintains tax-exempt status through 2033 for previously exempt properties damaged by the wildfires. Requires no state reimbursement to local agencies for lost property tax revenues under this act.

Allows veterans to claim both homeowners' and veterans' property tax exemptions starting January 2027. Requires voter approval through a constitutional amendment on the November 2026 ballot. Prohibits state reimbursement to local agencies for lost property tax revenue. Takes effect immediately as a tax levy upon passage of the bill.

Makes technical changes to definitions in the Veterans' Farm and Home Purchase Act program.

Authorizes counties to extend the property tax base year value transfer period by up to 3 years after disasters. Applies to properties damaged by governor-declared disasters occurring after January 1, 2025. Requires local agencies to absorb any property tax revenue losses without state reimbursement.

Exempts rental property transfers to tenant-owned cooperatives from property tax reassessment if specific conditions are met. Requires at least 51% of tenants to participate in ownership through voting shares or membership interests. Provides housing cooperatives a two-year grace period to achieve required tenant participation levels. Mandates annual reporting and documentation requirements for qualifying housing cooperatives.

Extends tax exemption for guaranteed income pilot program payments through July 2031. Provides continued financial relief to vulnerable Californians receiving pilot program payments. Takes effect immediately upon passage as a tax levy.

Increases property tax exemption from $7,000 to $50,000 for homeowners aged 62 and older starting in 2026. Raises the renter's tax credit from $120 to $550 for qualified seniors with incomes under $50,000 beginning in 2026. Applies only to primary residences and excludes rental, vacant, or secondary properties. Takes effect immediately without providing state reimbursement to local agencies for lost tax revenue.

Modifies the Tax Equity Allocation formula to increase property tax revenue for qualifying cities. Removes certain reductions from property tax distributions to eligible cities. Requires state reimbursement to local agencies for mandated implementation costs.

Suspends California's motor vehicle fuel tax for one year to provide immediate relief at the gas pump. Requires fuel sellers to pass all tax savings to consumers and show tax amounts on receipts. Transfers funds from the state's General Fund to maintain transportation funding during suspension. Establishes penalties for businesses that fail to pass tax savings to consumers.

Establishes a new Veteran Task Force to prevent military veterans from leaving California. Creates a diverse coalition of 25 state agencies and organizations to examine veteran benefits and support. Requires evaluation of housing, childcare, taxation relief, and job assistance for veterans and their families. Task force members serve without compensation to develop retention strategies for veterans.

Expands state employment preferences to include active duty service members and their spouses. Requires top ranking for veterans and active duty members who pass civil service entrance exams. Allows employers to grant hiring preferences to spouses of veterans and active service members. Permits commanding officers to verify military status for preference eligibility.