Taxation: information returns: vacant commercial real property.

Summary

SB 789 would make every person who owns commercial real property in California register with the Department of Tax and Fee Administration and submit an annual information return detailing each property's vacancy status, days vacant, and reasons for vacancy. The bill imposes a $100 civil penalty per property for late or missing returns, but allows extensions for good cause, disasters, or state emergencies. Collected penalties would be used to repay a loan from the General Fund that funds the department’s reporting system.

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

Vote

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 3. Noes 1. Page 873.) (April 23). · Apr 29, 2025

Hearings

• Appropriations Committee Hearing
  Appropriations · May 23, 2025
• Appropriations Committee Hearing
  Appropriations · May 12, 2025
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 23, 2025

History

1. Feb 2, 2026Returned to Secretary of Senate pursuant to Joint Rule 56.
2. May 23, 2025May 23 hearing: Held in committee and under submission.
3. May 16, 2025Set for hearing May 23.
4. May 12, 2025May 12 hearing: Placed on APPR. suspense file.
5. May 2, 2025Set for hearing May 12.
6. Apr 30, 2025Read second time and amended. Re-referred to Com. on APPR.
7. Apr 29, 2025From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 3. Noes 1. Page 873.) (April 23).
8. Apr 21, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
9. Apr 4, 2025Set for hearing April 23.
10. Apr 2, 2025Re-referred to Com. on REV. & TAX.
11. Mar 26, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
12. Mar 12, 2025Referred to Com. on RLS.

The 12 most recent of 15 recorded actions.

Sponsors

• Menjivar · sponsor

Bill text

Opens the legislature’s own copy.

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