Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction*

Section 423.3

423.3. Valuation of enforceably restricted lands. Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed in accordance with one or more of the following:

(a) Land specified in subdivision (a) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 70 percent.

(b) Prime commercial rangeland shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 80 percent.

For purposes of this subdivision "prime commercial rangeland" means rangeland which meets all of the following physical-chemical parameters:

(1) Soil depth of 12 inches or more.

(2) Soil texture of fine sandy loam to clay.

(3) Soil permeability of rapid to slow.

(4) Soil with at least 2.5 inches of available water holding capacity in profile.

(5) A slope of less than 30 percent.

(6) A climate with 80 or more frost-free days per year.

(7) Ten inches or more average annual precipitation.

(8) When managed at potential, the land generally requires less than 17 acres to support one animal unit per year.

Property owners of land specified in this subdivision, shall demonstrate that their land falls within the above definition when requested by the city or county.

(c) Land specified in subdivision (b) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 90 percent.

(d) Waterfowl habitat shall be assessed at the value determined as provided in Section 423.7 but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 90 percent.

History.—Added by Stats. 1980, Ch. 1273, in effect January 1, 1981. Stats. 1982, Ch. 1366, in effect January 1, 1983, substituted "a uniformly applied percentage" for "70 percent" in subdivision (a), for "75 percent" in subdivision (b), for "80 percent" in subdivision (c), and for "90 percent" in subdivisions (d) and (e) after "exceed", added the second sentence to the first paragraphs of subdivisions (a) through (e), and deleted former subdivisions (f) and (g). Stats. 1998, Ch. 689 (SB 1362), in effect January 1, 1999, deleted "or (b)" before "of Section 16142" in subdivision (a); deleted former subdivision (b) which provided that "Land specified in subdivision (c) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 75 percent."; relettered former subdivisions (c), (d), and (e) as (b), (c), and (d), respectively; substituted "(b)" for "(d)" after "subdivision" in the first sentence of subdivision (c); and added "determined" after "the value" in the first sentence of subdivision (d).

Note.—Section 2 of Stats. 1980, Ch. 1273, provided the Board of Equalization shall conduct a study of the costs associated with this act and shall report to the Legislature on or before December 31, 1982. Section 3 thereof provided no payment by state to local governments because of this act, however, a local agency or school district may pursue other remedies to obtain reimbursement.

* Stats. 1969, p. 1930, in effect November 10, 1969, repealed Section 4 of Stats. 1967, p. 3651, which made Article 1.5 operative only until the 61st day following adjournment of the Regular Session of the 1970 Legislature.