AB 1482 (Civil Code § 1946.2, effective January 1, 2020): California statewide rent cap of 5%+CPI (max 10%/year) for buildings 15+ years old (built before 2009 for 2026) not otherwise exempt. Just-cause eviction required for tenants who have resided in the unit for 12+ months. Owner move-in just cause: 60 days’ written notice + 1 month’s relocation assistance. Relocation assistance (Civil Code § 1946.2(d)): 1 month’s rent for no-fault just causes. Sacramento County Superior Court (720 9th Street) Unlawful Detainer process: tenant has 5 court days to respond; typically 4 to 8 weeks uncontested. California FTB ‘clawback’ rule: California taxes deferred 1031 exchange gains when the replacement property is eventually sold, even if the replacement property is outside California. California 13.3% income tax — highest in the US.
AB 1482: What Sacramento Landlords Must Know Before Exiting
AB 1482 applicability in Sacramento (2026):
AB 1482 (Civil Code §§ 1946.2 and 1947.12) applies to Sacramento residential rental units that:
- Were built before January 1, 2009 (15+ years old for 2026 compliance)
- Are NOT single-family homes OR condominiums with a proper written notice given to tenant at move-in
- Are NOT owner-occupied duplexes
- Are NOT subject to a local rent ordinance providing stronger protection
AB 1482 rent cap (Civil Code § 1947.12):
- Maximum annual rent increase: 5% + local CPI (maximum 10% total)
- 2026 Sacramento area cap: approximately 8%–10% (depending on West region CPI)
- Applies per 12-month period; only 2 increases per 12 months
AB 1482 just-cause eviction (Civil Code § 1946.2): Tenants who have resided in the unit for 12+ months are entitled to just-cause eviction protection. Just causes are divided into:
At-fault just causes:
- Non-payment of rent (3-day notice)
- Material breach of lease (3-day cure or quit)
- Nuisance, waste, unlawful use
- Criminal activity
- Subletting without permission
No-fault just causes (require relocation assistance):
- Owner move-in (owner or immediate family): 60-day written notice + 1 month’s rent relocation assistance
- Owner relative move-in (parent, child, sibling, spouse/domestic partner): 60-day written notice + 1 month’s rent
- Substantial remodel (permits required): 60-day notice + 1 month’s rent
- Ellis Act withdrawal (removing all units from rental market): complex — requires all units; 1-year notice for elderly/disabled tenants
- Demolition: requires permits; 60-day notice + relocation
Exempt properties: Single-family homes with proper notice given to tenants at move-in; condominiums with proper notice; buildings built on or after January 1, 2009; owner-occupied duplexes.
Sacramento City: Sacramento City does not have an additional local rent ordinance above AB 1482 as of 2026, but Sacramento City has enacted some tenant protection ordinances for eviction notice procedures — verify current local ordinances.
Sacramento County Unlawful Detainer Process
Sacramento County Superior Court (720 9th Street, Sacramento, CA 95814) handles Unlawful Detainer (UD) proceedings.
3-day notice to pay or quit (non-payment): California Code of Civil Procedure § 1161(2). Weekends and court holidays do not count toward the 3 days. If tenant does not pay or vacate: file UD summons and complaint.
60-day notice (no-fault just cause with relocation): 60 days’ written notice to tenant; 1 month’s rent paid to tenant at time of notice.
UD process after notice:
- File UD summons and complaint in Sacramento County Superior Court; pay filing fee (~$225–$240)
- Serve summons and complaint; tenant has 5 court days to respond
- Request for default if no response, or set UD trial date (typically within 20 days of request)
- UD trial; landlord wins judgment for possession if grounds proven
- Request Writ of Possession; served by Sacramento County Sheriff
- Sheriff posts 5-day notice; returns to enforce after 5 days
Total uncontested timeline: 3-day notice + 5 court days (no response) + judgment + Writ processing + 5-day posting = approximately 3 to 5 weeks. Contested: 6 to 12 weeks minimum. No-fault just cause with 60-day notice: 60 days + UD process = 3 to 4 months total.
California 1031 Exchange and the FTB Clawback Rule
California FTB “clawback” rule: California Franchise Tax Board taxes California-deferred 1031 exchange gains when the replacement property is eventually sold — even if the replacement property is located in another state (Colorado, Texas, Florida, etc.). California requires annual reporting of any California-deferred 1031 exchange involving out-of-state replacement property (FTB Form 3840), and the deferred gain becomes taxable when the replacement property is sold.
Example: Sacramento landlord sells Rancho Cordova duplex in a 1031 exchange, defers $300,000 capital gain, and reinvests in a Texas property. When the Texas property is eventually sold: California FTB imposes 13.3% on the originally deferred $300,000 Sacramento gain = $39,900 in California income tax, even though the replacement property was in Texas. This makes the 1031 exchange less powerful for California landlords who want to move their capital out of state.
Alternative: A 1031 exchange into another California property fully defers California tax. Or: a cash sale now, pay the California 13.3% once, and reinvest proceeds wherever preferred without the clawback obligation.
Get a cash offer on your Sacramento rental →
For the nationwide rental property guide, see: How to Sell a Rental Property: Tax, Tenants, and Timing →
For the full overview of Sacramento fast-sale options, see: Sell My House Fast Sacramento CA: Every Real Option in 2026
Done being a landlord? We buy tenant-occupied properties.
Sell with tenants in place — no eviction required. Cash offer in 24 hours, close whenever you're ready.
Get My Free Cash OfferCloses in as few as 7 days · No repairs needed · 100% free to request
Not ready to call yet?
Get our latest market updates, seller guides, and real estate insights delivered straight to your inbox. No spam, no pressure.
One email. No spam. No pressure.