Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Government Code Provisions

Provisions Relating to Property Tax Relief



Chapter 3. Open-Space Subventions*

Section 16140

16140. Appropriation. There is hereby continuously appropriated to the Controller from the General Fund a sum sufficient to make the payments required by this chapter.

The payments provided by this chapter shall be made only when the value of each parcel of open-space land assessed under Sections 423, 423.3, 423.4, and 423.5 of the Revenue and Taxation Code is less than the value that would have resulted if the valuation of the property was made pursuant to Section 110.1 of the Revenue and Taxation Code, as though the property were not subject to an enforceable restriction in the base year.

History.—Stats. 1979, Ch. 1075, in effect September 28, 1979, applicable to the 1979–80 fiscal year and thereafter, added the second paragraph. Stats. 1981, Ch. 998, in effect September 29, 1981, deleted "State" before "General" in the first paragraph, and added "423.3" after "423" in the second paragraph. Stats. 1998, Ch. 353 (SB 1182), in effect August 24, 1998, added "423.4," after "423.3," in the first sentence of the second paragraph.

Note.—Section 4 of Stats. 1979, Ch. 1075, provided that notwithstanding Section 2231 or 2234 of the Revenue and Taxation Code, no appropriation is made by this act pursuant to these sections because local governmental entities have the option to prohibit computation of the lower of Williamson Act values determined according to capitalization rates or Article XIII A, and thus, this act does not itself impose additional duties or result in loss of revenues.

* Section 7 of Stats. 1976, Ch. 658, provided that the intent of the Legislature is to reallocate the open-space subventions to give greater priority to lands which are threatened with development or urbanization. It is also the intent of the Legislature that the provisions of this bill apply only until a revised system is developed by the state to more clearly express its interest in the preservation of certain categories of land.

† For the genesis of Chapter 3 see: Stats. 1969, p. 3115; Stats. 1970, p. 899; Stats. 1970, p. 2067; Stats. 1971 (First Extra Session), p. 4881; Stats. 1971 (First Extra Session), p. 5136; Stats. 1972, p. 1977. These provisions were renumbered 16140–16153 and amended in part by Stats. 1972, p. 1997, in effect August 18, 1972.