BILL NUMBER: AB 2207	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 29, 2012

INTRODUCED BY   Assembly Member Gordon

                        FEBRUARY 23, 2012

   An act to amend Section 214.02 of the Revenue and Taxation Code,
relating to taxation  , to take effect immediately, tax levy
 .



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2207, as amended, Gordon. Property taxation: welfare exemption:
nature resources and open-space lands.
   Existing property tax law, in accordance with the California
Constitution, provides for a welfare exemption under which property
used exclusively for religious, hospital, scientific, or charitable
purposes and owned and operated by funds, foundations, or
corporations meeting certain statutory requirements is exempt from
taxation. Existing law also provides that property used exclusively
for the preservation of specified nature resources or open-space
lands meeting other specified criteria is deemed to be included
within the welfare exemption.
   This bill would  provide that, for the purposes of determining
whether the property is used for the actual operation of the exempt
activity described above, consideration shall not be given to the use
of the property for   activities resulting in direct or
in-kind revenues, as specified, provided that the activities further
the conservation objectives of the property, or for any lease of the
property for a purpose that furthers the conservation objectives of
the property, as provided. This bill would also  make a
technical, nonsubstantive change to this provision. 
   By imposing new duties upon local tax officials with respect to
the welfare exemption, this bill would impose a state-mandated local
program.  
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.  
   This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.  
   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. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program:  no
  yes  .


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

  SECTION 1.  Section 214.02 of the Revenue and Taxation Code is
amended to read:
   214.02.  (a) Except as provided in subdivision (b) or (c),
property that is used exclusively for the preservation of native
plants or animals, biotic communities, geological or geographical
formations of scientific or educational interest, or open-space lands
used solely for recreation and for the enjoyment of scenic beauty,
is open to the general public subject to reasonable restrictions
concerning the needs of the land, and is owned and operated by a
scientific or charitable fund, foundation, limited liability company,
or corporation, the primary interest of which is to preserve those
natural areas, and that meets all the requirements of Section 214,
shall be deemed to be within the exemption provided for in
subdivision (b) of Sections 4 and 5 of Article XIII of the
Constitution of the State of California and Section 214.
   (b) The exemption provided by this section shall not apply to any
property of an organization that owns in the aggregate 30,000 acres
or more in one county that were exempt under this section prior to
March 1, 1983, or that are proposed to be exempt, unless the
nonprofit organization that holds the property is fully independent
of the owner of any taxable real property that is adjacent to the
property otherwise qualifying for tax exemption under this section.
For purposes of this section, the nonprofit organization that holds
the property shall be considered fully independent if the exempt
property is not used or operated by that organization or by any other
person so as to benefit any officer, trustee, director, shareholder,
member, employee, contributor or bondholder of the exempt
organization or operator, or the owner of any adjacent property, or
any other person, through the distribution of profits, payment of
excessive charges or compensations, or the more advantageous pursuit
of their business or profession.
   (c) The exemption provided by this section shall not apply to
property that is reserved for future development. 
   (d)  For the purposes of determining whether the property is used
for the actual operation of the exempt activity as required by
subdivision (a), consideration shall not be given to the use of the
property for either of the following:  
   (1) Activities resulting in direct or in-kind revenues provided
that the activities further the conservation objectives of the
property as provided in a management plan for the property. These
revenues may include, but are not limited to, revenues derived from
grazing leases, fees for events or recreational activities, or fees
for permits.  
   (2) Any lease of the property for a purpose that furthers the
conservation objectives of the property as provided in a management
plan for the property.  
   (d) 
    (e)  This section shall be operative from the lien date
in 1983 to and including the lien date in 2022, after which date this
section shall become inoperative, and as of January 1, 2023, this
section is repealed. 
   (e) 
    (f)  The amendments made by Section 4 of Chapter 354 of
the Statutes of 2004 shall apply with respect to lien dates occurring
on and after January 1, 2005.
   SEC. 2.   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. 
   SEC. 3.    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. 4.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.