BILL NUMBER: AB 2530 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 25, 2010
AMENDED IN SENATE AUGUST 19, 2010
AMENDED IN ASSEMBLY APRIL 8, 2010
INTRODUCED BY Assembly Member Nielsen
( Principal coauthor: Assembly Member
Yamada )
( Principal coauthor: Senator
Wolk )
FEBRUARY 19, 2010
An act to amend Sections 16142, 16142.1, and 51244 of, and to add
and repeal Section 51244.3 of, the Government Code, relating to local
government.
LEGISLATIVE COUNSEL'S DIGEST
AB 2530, as amended, Nielsen. Local government: Williamson Act:
contracts.
Existing law, the Williamson Act, authorizes a city or county to
enter into 10-year contracts with owners of land devoted to
agricultural use, whereby the owners agree to continue using the
property for that purpose, and the city or county agrees to value the
land accordingly for purposes of property taxation. Existing law
sets forth procedures for reimbursing cities and counties for
property tax revenues not received as a result of these contracts.
This bill would, beginning January 1, 2011, and until January 1,
2017, 2015, authorize a county, in any
fiscal year in which payments authorized for reimbursement to a
county for lost revenue is less than 1/2 of the participating county'
s actual foregone general fund property tax revenue, to revise the
term for new contracts and require the assessor to revalue
value the property, as specified, based on the
new contract. The bill would provide that a landowner may choose to
nonrenew and begin the cancellation process. The bill would also
provide that any increased revenues generated by properties under a
new contract shall be paid to the county general fund in the
percentage representing the statewide average general property tax
dollars received by county governments for that fiscal year, or not
to exceed 20%, whichever is higher .
Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 16142 of the Government Code is amended to
read:
16142. (a) The Secretary of the 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 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) (1) 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 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.
(2) This subdivision shall remain operative only until January 1,
2017 2015 .
SEC. 2. Section 16142.1 of the Government Code is amended to read:
16142.1. (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 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) (1) 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 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.
(2) This subdivision shall remain operative only until January 1,
2017 2015 .
SEC. 3. Section 51244 of the Government Code is amended to read:
51244. (a) Each contract shall be for an initial term of no less
than 10 years. Each contract shall provide that on the anniversary
date of the contract or such other annual date as specified by the
contract a year shall be added automatically to the initial term
unless notice of nonrenewal is given as provided in Section 51245.
(b) (1) If the county makes a determination pursuant to
subdivision (e) of Section 16142 or subdivision (d) of Section
16142.1, contracts shall be for a term of no less than nine years for
contracts currently 10 years in length or 18 years for contracts
currently 20 years in length , as the case may be.
For new contracts entered into during a year in which this
subdivision is in effect, the initial contract length shall be either
nine or 18 years. Each contract shall provide, except in the
initial year of the determination, that on the anniversary date of
the contract or such other annual date as specified by the contract,
a year shall be added automatically to the initial term unless notice
of nonrenewal is given as provided in Section 51245.
In any year in which increased revenue pursuant to Section 51244.3
does not occur, two additional years shall be added to the contract
on the next anniversary date to restore the contract to its full 10
year or 20-year contract length.
(2) In any year in which this subdivision is implemented, the
county shall record a notice that states the affected parcel number
or numbers.
(2)
(3) The assessor shall revalue
value the property , consistent with the restrictions on
the property, based on either a nine-year or 18-year contract
term as the case may be based on the original contract term. The
additional amount of tax revenue that results from the decrease in
restriction shall be separately displayed on the taxpayer's annual
bill.
(3)
(4) A landowner may elect to serve notice of nonrenewal
instead of accepting a nine-year or 18-year contract, as the case
may be. In that case, the assessor shall not revalue the property as
provided for in paragraph (2) (3) .
(4)
(5) In addition to any other notice requirements, a
county shall provide a landowner under contract timely written notice
of all of the following:
(A) Any hearing by the county on a proposal to adopt or rescind
the implementation of this section.
(B) Any final decision regarding the adoption or rescission of
implementation of this section.
(C) The landowner's right to prevent the amendment of his or her
contract pursuant to this section by serving notice of nonrenewal as
specified by Section 51245. A county shall not modify or revalue a
landowner's contract pursuant to this section
subdivision unless the landowner is given at least 90 days
notice of the opportunity to prevent the modification and revaluation
by serving notice of nonrenewal and the landowner fails to serve
notice of nonrenewal. A landowner shall be advised of the landowner's
right to avoid continued imposition of this section
subdivision in any future year by serving a
notice of nonrenewal for that contract year. Failure of the landowner
to serve timely notice of nonrenewal in any year shall be considered
implied consent to the implementation of this section
subdivision for that year.
(5)
(6) The increased valuation of the property pursuant to
paragraph (2) shall be (3) shall
not exceed 10 percent of the difference between the valuation
pursuant to Section 423, 423.3, or 423.5 of the Revenue and Taxation
Code, and the valuation under Section 110.1 of the Revenue and
Taxation Code. If the valuation under Section 110.1 is lower, there
shall be no revaluation.
(6)
(7) This subdivision shall not apply to any of the
following:
(A) Contracts that have been nonrenewed.
(B) Contracts with cities.
(C) Open-space or agricultural easements.
(D) Scenic restrictions.
(E) Wildlife habitat contracts.
(7)
(8) This subdivision shall remain operative only until
January 1, 2017 2015 .
SEC. 4. Section 51244.3 is added to the Government Code, to read:
51244.3. (a) This section shall apply to properties under a
nine-year or 18-year contract, as the case may be, pursuant to
subdivision (b) of Section 51244. Increased
Notwithstanding any other provision to the contrary, increased
revenues generated by those properties shall be paid
allocated exclusively to the county
general fund in the percentage representing the statewide average
general property tax dollars received by county governments for that
fiscal year, or not to exceed 20 percent, whichever is higher
.
(b) This section shall only apply if the county makes a
determination pursuant to either Section 16142 or Section 16142.1.
(c) This section shall remain in effect only until January 1,
2017, 2015, and as of that date is
repealed, unless a later enacted statute, that is enacted before
January 1, 2017, 2015, deletes or
extends that date.