Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Government Code Provisions

Provisions Relating to Timberland

Chapter 6.7. Timberland*

Article 5. Removal From Zone

Section 51142

51142. Immediate rezoning; tax recoupment fee. (a) Upon immediate rezoning of a parcel in a timberland production zone, a tax recoupment fee shall be imposed on the owner of the land. Within 90 days following rezoning of land in the timberland production zone the county assessor shall reassess the rezoned parcels on the basis of the value of the property in its rezoned use. The assessor shall certify this value to the owner of the land and to the county auditor. The owner may appeal this new valuation in the same manner as an assessment appeal. The application for an appeal shall be filed with the clerk no later than 60 days after the date of the mailing of the notice certifying the new valuation. Except when under an appeal, after the certification the auditor shall, in cases of immediate rezoning, within 10 days compute the tax recoupment fee and certify the amount to the tax collector. The tax collector shall notify the owner in writing of the amount and due date of the fee. Fees shall be due 60 days after mailing of notification.

(b) The tax recoupment fee shall apply only in cases of immediate rezoning and shall be a multiple of the difference between the amount of the tax last levied against the property when zoned as timberland production and the amount equal to the assessed valuation of the rezoned property times the tax rate of the current levy for the tax rate area, that multiple to be chosen from the following table according to subdivision (c):

1 1.06000
2 2.18360
3 3.37462
4 4.63709
5 5.97332
6 7.39384
7 8.89747
8 10.49132
9 12.18080
10 13.97164

(c) The multiple shall correspond to the number of years or fraction thereof, but in no event greater than 10, for which the land was zoned as timberland production or was subject to a contract under Chapter 7 (commencing with Section 51200).

(d) Tax recoupment fees imposed pursuant to this section shall be due and payable to the county in which the rezoning has taken place.

(e) In cases of immediate rezoning, an owner may submit a written application, requesting the waiver of tax recoupment fees and explaining the reasons therefor, to either the State Board of Equalization or, where the county board of supervisors has adopted an authorizing resolution, to the county board of supervisors. The board receiving an application pursuant to this subdivision may, if it determines that it is in the public interest, waive all or any portion of the fees.

History.—Stats. 1982, Ch. 1489, in effect January 1, 1983, substituted "production" for "preserve" after "timberland" in the first sentence, "production zone" for "preserve" after "timberland" in the second sentence, and "the" for "such" before "certification" in the fifth sentence of subdivision (a); substituted "production" for "preserve" after "timberland" and "that" for "such" before "multiple" in subdivision (b); substituted "production" for "preserve" after "timberland" in subdivision (c); and, deleted "Reserve" after "Tax" and substituted "38903" for "38902" after "Section" in subdivision (d). Stats. 1994, Ch. 1222, in effect January 1, 1995, substituted "county in which the rezoning has taken place" for "State of California, and shall be placed in the Timber Tax Fund pursuant to Section 38903 of the Revenue and Taxation Code" after "payable to the" in subdivision (d); substituted "submit a" for "make" after "an owner may", substituted "requesting the waiver" for "to the State Board of Equalization requesting waiver" after "written application", and added ", to either the . . . board of supervisors" after "the reasons therefor" in the first sentence, added "receiving an application pursuant to this subdivision may" after "The board", and deleted "may" after "the public interest," and substituted "fees" for "fee" in the second sentence of subdivision (e). Stats. 2001, Ch. 407 (SB 1181), in effect January 1, 2002, added the fifth sentence in subdivision (a); deleted "such" after "under" in the former fifth sentence and substituted "mailing" for "receipt" before "of notification" in the former seventh sentence thereof; capitalized "Chapter" after "contract under" in subdivision (c); and added a comma after "application" in the first sentence of subdivision (e).

Note.—Section 12 of Stats. 2001, Ch. 407 (SB 1181), provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. If the statewide cost of the claim for reimbursement does not exceed one million dollars ($1,000,000), reimbursement shall be made from the State Mandates Claims Fund.

* Chapter 6.7 was added by Stats. 1976, Ch. 176, p. 305, in effect May 24, 1976. Secs. 20 and 21 thereof provided no payment by state to local governments because of this act.