BILL NUMBER: AB 297	CHAPTERED  09/21/07

	CHAPTER  225
	FILED WITH SECRETARY OF STATE  SEPTEMBER 21, 2007
	APPROVED BY GOVERNOR  SEPTEMBER 21, 2007
	PASSED THE SENATE  AUGUST 30, 2007
	PASSED THE ASSEMBLY  APRIL 26, 2007

INTRODUCED BY   Assembly Member Maze
   (Coauthors: Assembly Members Aghazarian, Arambula, Berryhill,
Blakeslee, Caballero, Fuller, Gaines, Galgiani, Garcia, Keene, La
Malfa, Nakanishi, Parra, Plescia, Salas, Strickland, and Villines)

                        FEBRUARY 9, 2007

   An act to amend Section 211 of the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 297, Maze. Property tax exemption: newly planted trees.
   The California Constitution exempts from property taxation fruit
and nut trees until 4 years after the season in which they were
planted in orchard form and grapevines until 3 years after the season
in which they were planted in vineyard form. Existing statutory law
implementing these exemptions specifies that any fruit- or
nut-bearing tree severely damaged during the exemption period by the
December 1998 freeze so as to require pruning to the trunk or bud
union to establish a new shoot as a replacement for the damaged tree
or grapevine, is to be considered a new planting in orchard or
vineyard form.
   This bill would modify this statutory provision to also apply to
any fruit- or nut-bearing tree that was similarly damaged during the
January 2007 freeze.
   Section 2229 of the Revenue and Taxation Code requires the
Legislature to reimburse local agencies annually for certain property
tax revenues lost as a result of any exemption or classification of
property for purposes of ad valorem property taxation.
   This bill would provide that, notwithstanding Section 2229 of the
Revenue and Taxation Code, no appropriation is made and the state
shall not reimburse local agencies for property tax revenues lost by
them pursuant to the bill.
   This bill would take effect immediately as a tax levy.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 211 of the Revenue and Taxation Code is amended
to read:
   211.  (a) The exemption of fruit- and nut-bearing trees until four
years after the season in which they were planted in orchard form
and grapevines until three years after the season in which they were
planted in vineyard form is as specified in subdivision (i) of
Section 3 of Article XIII of the Constitution. For purposes of
exemption pursuant to this subdivision, any fruit- or nut-bearing
tree, or any grapevine, severely damaged during the exemption period
by the December 1990 freeze so as to require pruning to the trunk or
bud union to establish a new shoot as a replacement for the damaged
tree or grapevine, shall be considered a new planting in orchard or
vineyard form. For purposes of exemption pursuant to this
subdivision, any fruit- or nut-bearing tree severely damaged during
the exemption period by the December 1998 freeze or the January 2007
freeze so as to require pruning to the trunk or bud union to
establish a new shoot as a replacement for the damaged tree shall be
considered a new planting in orchard form.
   (b) The exemption of timber is as specified in subdivision (j) of
Section 3 of Article XIII of the Constitution and Section 436.
  SEC. 2.  Notwithstanding Section 2229 of the Revenue and Taxation
Code, no appropriation is made by this act and the state shall not
reimburse any local agency for any property tax revenues lost by it
pursuant to this act.
  SEC. 3.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.