Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Government Code Provisions
Provisions Relating to Property Tax Relief
DIVISION 4. FISCAL AFFAIRS
PART 1. FUNDS FOR SUBVENTIONS
Chapter 3. Open-Space Subventions* †
16142.1. Farmland security zones. (a) In lieu of the payments made pursuant to Section 16142, in a county that has adopted farmland security zones pursuant to Section 51296, the Secretary of the Natural Resources Agency shall direct the Controller to pay annually out of the funds appropriated by Section 16140, to each eligible county, city, or city and county, the following amount for each acre of land within its regulatory jurisdiction that is assessed pursuant to Section 423.4 or 426 of the Revenue and Taxation Code, if it was previously assessed under Section 423.4 of that code:
Eight dollars ($8) for land that is within, or within three miles of the boundaries of the sphere of influence of, each incorporated city.
(b) The amount per acre in subdivision (a) shall only be paid for 10 years from the date that the land was first assessed pursuant to Section 426 of the Revenue and Taxation Code, if it was previously assessed under Section 423.4 of that code. The appropriation authorized by this subdivision shall not exceed one hundred thousand dollars ($100,000) per year until 2005.
(c) Notwithstanding any other provision of law, for the 2008–09 fiscal year and each fiscal year thereafter, the Controller shall reduce, by 10 percent, any payments made pursuant to this section.
(d) Effective January 1, 2011, if the payment pursuant to this section for the previous fiscal year is less than one-half of the participating county's actual foregone general fund property tax revenue, the county may make a determination to implement subdivision (b) of Section 51244 and Section 51244.3. The implementation of these sections shall be suspended for any subsequent fiscal year in which the payment for the previous fiscal year exceeds one-half of the foregone general fund property tax revenue.
For purposes of this subdivision, a county's actual foregone property tax revenue shall be based on the county's respective share of the general property tax dollars as reflected in the most recent annual report issued by the State Board of Equalization or 20 percent, whichever is higher.
History.—Added by Stats. 1999, Ch. 1019 (SB 649), in effect January 1, 2000. Stats. 2008, Ch. 751 (AB 1389), in effect September 30, 2008, added subdivision (c). Stats. 2010, Ch. 722 (SB 863), in effect October 19, 2010, added "Natural" after "Secretary of the" in the first sentence of subdivision (a); substituted "section" for "subdivision" after "to this" in the first sentence of subdivision (c); and added subdivision (d). Stats. 2011, Ch. 11 (SB 80), in effect March 24, 2011, deleted former subdivision (d). Stats. 2011, Ch. 90 (AB 1265) in effect July 15, 2011, restored former subdivision (d) and deleted paragraph designation (1) from the first paragraph and deleted former paragraph (2) which provided that this subdivision would remain operative until January 1, 2015; and added subdivision (e). Stats. 2014, Ch. 322 (SB 1353), in effect January 1, 2015, deleted former subdivision (e) which provided that this section would remain in effect only until January 1, 2016.
Note.—Section 9 of Stats. 2010, Ch. 722 (SB 863), provides that it is the Legislature's intent to make the options in Sections 2, 3, 5, and 6 of this act available, but not required, for use by counties and landowners for the 2010–11 fiscal year, if feasible, and no later than the 2011–12 fiscal year.
* 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.