Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Government Code Provisions

Provisions Relating to Property Tax Relief

DIVISION 4. FISCAL AFFAIRS

PART 1. FUNDS FOR SUBVENTIONS

Chapter 3. Open-Space Subventions*

Section 16142

Effective until January 1, 2016

16142. Payment. (a) 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 amounts for each acre of land within its regulatory jurisdiction that is assessed pursuant to Section 423, 423.3, 423.4, or 423.5, or 426 if it was previously assessed under Section 423.4, of the Revenue and Taxation Code:

(1) Five dollars ($5) for prime agricultural land, as defined in Section 51201.

(2) One dollar ($1) for all land, other than prime agricultural land, which is devoted to open-space uses of statewide significance, as defined in Section 16143.

(b) The amount per acre in paragraph (1) of subdivision (a) may be increased by the Secretary of the Natural Resources Agency to a figure which would offset any savings due to a more restrictive determination by the secretary as to what land is devoted to open-space use of statewide significance.

(c) 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.

(d) 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 payment made pursuant to this section.

(e) 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.

(f) This section shall remain in effect only until January 1, 2016, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2016, deletes or extends that date.

History.—Stats. 1974, Ch. 1003, p. 2153, in effect January 1, 1975, added the second paragraph. Stats. 1976, Ch. 658, p. 1626, in effect January 1, 1977, relettered the former subsections (a), (b), and (c) as subsections (b), (c), and (d), respectively; added subsection (a); substituted "Five dollars ($5)" for "Three dollars ($3)" in subsection (b); added the balance of subsection (b)(1) after "city"; substituted the balance of subsection (b)(2) after "with" for "1,500 or more registered voters, or"; deleted former subsection (b)(3); substituted "One dollar ($1)" for "One dollar and fifty cents ($1.50)" in subsection (c); substituted "forty cents ($0.40)" for "fifty cents ($0.50)" in subsection (d); and substituted the second paragraph for the former second paragraph which provided that no payment shall be made with respect to land subject to an open-space easement accepted pursuant to the Open-Space Easement Act of 1974. Stats. 1981, Ch. 998, in effect September 29, 1981, added "423.3" after "423" in the first sentence of the first paragraph; deleted "of this code" after "51201" in the first sentences of subsections (a) and (b), and added "either of the following" after "is" in the first sentence of subsection (b); deleted "or" after "Finance" in subsection (b)(1), and substituted "subdivision (a)" for "(a) above" in the first sentence of subsection (b)(2); and added "as" before "defined" in subsection (d). Stats. 1993, Ch. 65, in effect June 30, 1993, deleted former subdivision (a) which imposed an eight dollar fee on agricultural land which was located within three miles of an incorporated city with a population of 25,000 or more; relettered former subdivision (b) as (a), and deleted ", which is either of the following" after "Section 51201" and deleted former paragraphs (1) and (2) which qualified the imposition of the five dollar fee to agricultural land located within an incorporated city of between 15,000 and 25,000 or within three miles of an incorporated city of 15,000 or more therein; deleted former subdivision (c) which stated "One dollar ($1) for all other prime agricultural land"; and relettered former subdivision (d) as (b), and substituted "One dollar ($1)" for "Forty cents ($0.40)" before "for all" therein. Stats. 1998, Ch. 353 (SB 1182), in effect August 24, 1998, added "423.4," after "423.3," in the first sentence of the section. Stats. 1999, Ch. 1019 (SB 649), in effect January 1, 2000, added "(a)" before "The" and former subdivisions (a) and (b) as paragraphs (1) and (2), respectively; added ",or 426 if it was previously assessed under Section 423.4," following "423.5" in the first sentence; deleted "The amount per acre in subdivision (a)" and replaced with "(b) The amount per acre in paragraph (1) of subdivision (a)"; and added subdivision (c). Stats 2008, Ch. 751 (AB 1389), in effect September 30, 2008, added subdivision (d). Stats. 2010, Ch. 722 (SB 863), in effect October 19, 2010, added "Natural" after "Secretary of the" in the first sentences of subdivisions (a) and (b); substituted "section" for "subdivision" after "to this" in the first sentence of subdivision (d); and added subdivision (e). Amended by Stats. 2011, Ch. 11 (SB 80), in effect March 24, 2011, deleted former subdivision (e). Stats. 2011, Ch. 90 (AB 1265), in effect July 15, 2011, restored former subdivision (e) and deleted paragraph designation (1) from the first paragraph of subdivision (e) and deleted former paragraph (2) thereof which provided that this subdivision would remain operative until January 1, 2015; and added subdivision (f).

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.

Effective January 1, 2016

16142. Payment. (a) 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 amounts for each acre of land within its regulatory jurisdiction that is assessed pursuant to Section 423, 423.3, 423.4, or 423.5, or 426 if it was previously assessed under Section 423.4, of the Revenue and Taxation Code:

(1) Five dollars ($5) for prime agricultural land, as defined in Section 51201.

(2) One dollar ($1) for all land, other than prime agricultural land, which is devoted to open-space uses of statewide significance, as defined in Section 16143.

(b) The amount per acre in paragraph (1) of subdivision (a) may be increased by the Secretary of the Natural Resources Agency to a figure which would offset any savings due to a more restrictive determination by the secretary as to what land is devoted to open-space use of statewide significance.

(c) 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.

(d) Notwithstanding any other law, for the 2008–09 fiscal year and each fiscal year thereafter, the Controller shall reduce, by 10 percent, any payment made pursuant to this section.

(e) This section shall become operative on January 1, 2016.

History.—Added by Stats. 2011, Ch. 90 (AB 1265), in effect July 15, 2011, operative January 1, 2016.

* 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.