Property taxation: intercounty pipeline: right-of-way assessment: full cash value.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Enacted

Summary

The bill amends the Revenue and Taxation Code to require county assessors to treat pipeline right‑of‑way land as full‑cash‑value property for tax years 1984‑85 through 2030‑31, provided specific valuation rules are followed. It fixes base‑year values per mile by density, adjusts them for inflation, and limits challenges to these assessments. The measure applies to owners of intercounty pipelines and aims to standardize how such land is taxed.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Vote

Read third time. Passed. (Ayes 71. Noes 0. Page 5795.) Ordered to the Senate. · Jun 22, 2026

Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Jun 15, 2026
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 22, 2026
• Revenue and Taxation
  Senate Revenue and Taxation Committee · Apr 22, 2026

History

1. May 11, 2026Referred to Com. on REV. & TAX.
2. Apr 30, 2026Read third time. Passed. (Ayes 36. Noes 0.) Ordered to the Assembly.
3. Apr 30, 2026In Assembly. Read first time. Held at Desk.
4. Apr 23, 2026Read second time. Ordered to consent calendar.
5. Apr 22, 2026From committee: Do pass. Ordered to consent calendar. (Ayes 5. Noes 0. Page 4016.) (April 22).
6. Apr 9, 2026Set for hearing April 22.
7. Mar 18, 2026Referred to Com. on REV. & TAX.
8. Mar 12, 2026From printer. May be acted upon on or after April 11.
9. Mar 11, 2026Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

• Committee on Revenue and Taxation · sponsor

Bill text

Opens the legislature’s own copy.

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