What AB 2022 does
An act to add and repeal Section 205.5.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
The California Constitution provides that all property is taxable and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans’ exemption and a veterans’ organization exemption.
This bill would exempt from taxation, as provided, 50% of the full value of the property owned by, and that constitutes the principal place of residence of, a veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, if the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran were alive and if certain conditions are met. In the case of a disabled veteran or unmarried surviving spouse whose household income does not exceed a specified amount for the relevant assessment year, as prescribed, the bill would exempt 100% of the full value of the property from taxation. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2027, but occurring before January 1, 2032. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill also would include additional information required for any bill authorizing a new tax expenditure.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.
This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
This bill would take effect immediately as a tax levy.
Summary from the Legislative Counsel's Digest of the amended senate text, June 4, 2026. Read the full text on leginfo.
How it got here
Assemblymember Jeff Gonzalez introduced AB 2022 on February 17, 2026. The text was amended 3 times, 2 in the Assembly and 1 in the Senate, and heard in 8 committee hearings before its final floor votes.
- Assembly Floor, May 21, 2026: 70 ayes, 0 noes.
Committee votes along the way:
- Assembly Military and Veterans Affairs, March 24, 2026: Do pass as amended and be re-referred to the Committee on [Revenue and Taxation], 8-0.
- Assembly Revenue and Taxation, April 27, 2026: Do pass as amended and be re-referred to the Committee on [Appropriations], 7-0.
- Assembly Appropriations, May 14, 2026: Do pass., 15-0.
- Senate Revenue and Taxation, June 10, 2026: Do pass, but first be re-referred to the Committee on [Military and Veterans Affairs], 5-0.
- Senate Military and Veterans Affairs, June 22, 2026: Do pass, but first be re-referred to the Committee on [Appropriations], 4-0.
- Senate Appropriations, August 3, 2026: Placed on suspense file, 7-0.
Who supports and opposes AB 2022
The Senate Committee on Military and Veterans Affairs analysis dated June 17, 2026 lists 8 organizations in support and 2 in opposition. When Assembly Revenue and Taxation first listed positions on April 24, 2026, the count was 1 in support and 1 opposed. By the Senate Committee on Military and Veterans Affairs analysis of June 17, 2026 it was 8 to 2.
In support: American Legion, Department of California; AMVETS, Department of California; California Association of Realtors; California Baptist Capitol Ministry; California Commanders Council; California State Board of Equalization; Military Officers Association of America; Vietnam Veterans of America, California State Council.
Opposed: California Federation of Teachers; California Teachers Association.
Read the Senate Committee on Military and Veterans Affairs analysis.
What happens next
It is in Senate Appropriations. The last recorded action was on August 13, 2026.
The Governor can sign the bill, veto it, or let it become law without a signature. Until the decision, sign and veto request letters are the remaining channel, and the Department of Finance's enrolled bill report carries weight on anything with a fiscal effect. If signed, most provisions take effect January 1, and implementation moves to the agencies named in the bill.
What it means for aerospace organizations
This is the stage where language still changes. Amendments taken in committee are the ones that reach the Governor, so an organization with a stake in the drafting has a reason to be in that conversation now rather than after the vote.
The aerospace group at Capitol Axis handles that for aerospace clients.
Questions about AB 2022
What does AB 2022 do?
This bill would exempt from taxation, as provided, 50% of the full value of the property owned by, and that constitutes the principal place of residence of, a veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, if the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran were alive and if certain conditions are met. In the case of a disabled veteran or unmarried surviving spouse whose household income does not exceed a specified amount for the releva
Has AB 2022 passed the California Legislature?
It is in Senate Appropriations. The last recorded action was on August 13, 2026.
Who supports and opposes AB 2022?
The Senate Committee on Military and Veterans Affairs analysis dated June 17, 2026 lists 8 organizations in support and 2 in opposition. Supporters include American Legion, Department of California; AMVETS, Department of California; California Association of Realtors. Opponents include California Federation of Teachers; California Teachers Association.
What happens next with AB 2022?
It still has committee and floor votes ahead of it. Amendments taken now are the ones that reach the Governor, so this is the stage where language changes are still possible.