Property taxation: change in ownership: generational transfers: special needs trusts.

{"id": "ocd-bill/b02e6400-6f60-4b41-b7ff-f26b49b506a5", "session": "20252026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:ca/government", "name": "California", "classification": "state"}, "from_organization": {"id": "ocd-organization/98623fa0-f9c3-47ae-80bb-51465349ed71", "name": "Senate", "classification": "upper"}, "identifier": "SB 974", "title": "Property taxation: change in ownership: generational transfers: special needs trusts.", "classification": ["bill"], "subject": ["Propertytaxation", "changeinownership", "generationaltransfers", "specialneedstrusts"], "extras": {"tags": ["fiscal committee"], "impact_clause": "An act to amend Section 63.2 of the Revenue and Taxation Code, relating to taxation."}, "created_at": "2026-02-05T08:25:07.861450+00:00", "updated_at": "2026-09-12T09:13:16.622238+00:00", "openstates_url": "https://openstates.org/ca/bills/20252026/SB974/", "first_action_date": "2026-02-04", "latest_action_date": "2026-09-02", "latest_action_description": "Enrolled and presented to the Governor at 3 p.m.", "latest_passage_date": "2026-08-24"}