California denies charitable property-tax exemption to detention facilities
Governor Gavin Newsom signed SB 420 on September 29, 2026. It adds Revenue and Taxation Code section 214.12, providing that property operated as a detention facility is not exempt from property tax as religious, hospital, scientific, or charitable property for purposes of the welfare exemption. The bill is declaratory of existing law.
Enrolled text (California Legislative Information) → · Office of the Governor