BILL ANALYSIS                                                                                                                                                                                                    �



                                                                            



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                                    THIRD READING


          Bill No:  AB 2241
          Author:   Eggman (D)
          Amended:  5/23/14 in Assembly
          Vote:     21

           
           SENATE GOVERNANCE & FINANCE COMMITTEE  :  7-0, 6/18/14
          AYES:  Wolk, Knight, Beall, DeSaulnier, Hernandez, Liu, Walters
           
          SENATE APPROPRIATIONS COMMITTEE  :  5-0, 8/14/14
          AYES:  De Le�n, Hill, Lara, Padilla, Steinberg
          NO VOTE RECORDED:  Walters, Gaines
           
          ASSEMBLY FLOOR  :  76-0, 5/28/14 - See last page for vote


          SUBJECT  :    Local government:  agricultural land

           SOURCE  :     Author


           DIGEST  :    This bill, until January 1, 2020, changes the  
          rescission fee charged by a city or county when land under the  
          Williamson Act (WA) contract or land designated as a farmland  
          security zone (FSZ) enters into a solar-use easement, to 10% of  
          the fair market value of the property.  This bill requires 50%  
          of the rescission fees collected to be deposited in the state  
          General Fund (GF).

           ANALYSIS  :    The California Land Conservation Act of 1965, also  
          known as the WA, allows a landowner to voluntarily enter into an  
          agricultural land preservation contract with a city or county  
          for a minimum of 10 years.  In exchange for restricting the use  
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          of their land, property owners pay lower taxes as a result of  
          their land's lower assessed value.  In 1998, the Legislature  
          created an option of establishing a FSZ which offers landowners  
          a greater property tax reduction for a minimum 20 year contract.  
           In 1971, the Open Space Subvention Act, provided state  
          subvention payments to the counties to help offset the counties  
          loss in property tax revenue as a result of their participation  
          in WA and FSZ contracts.  However, due to the recession,  
          subvention payments were eliminated in the 2009-2010 Budget.    

          Existing law (SB 618, Wolk, Chapter 596, Statutes of 2011)  
          allows a property owner and a city or county to mutually agree  
          to rescind the WA or FSZ contract on marginally productive or  
          physically impaired land to enter into a solar-use easement  
          contract.  The Department of Conservation (DOC), in consultation  
          with the Department of Food and Agriculture, must review and  
          approve all solar-use easements.  SB 618 encourages solar  
          generation to meet California's Renewable Standard goals and  
          provides a lower rescission fee to rescind WA or FSZ contracts  
          on marginally productive or physically impaired land.  The  
          rescission fee is 6.25% of the fair market value of the land on  
          the WA contract and 12.5% on the FSZ contract.  The county  
          collects the fee and deposits the revenue in the GF.    

          This bill increases the rescission fee for a WA contract from  
          6.25% to 10% of the fair market value of the property and  
          decreases the rescission fee for a FSZ contract from 12.5% to  
          10% of the fair market value of the property when the parties  
          mutually agree to rescind the contract and enter into a  
          solar-use easement contract. 

          This bill also allows the county to retain 50% of the rescission  
          fee and deposit the remaining 50% to the GF.  

          This bill sunsets on January 1, 2020.  

           Comments
           
          This bill provides a financial incentive to counties to  
          facilitate solar-use easement contracts on marginally productive  
          or physically impaired farmland.  WA and FSZ contract rescission  
          under SB 618 has not been widely embraced, despite the growing  
          interest in large-scale solar projects.  Farmland is an ideal  
          location for large-scale solar facilities due to the open space,  

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          level terrain, and sunshine.  Cities and counties are cancelling  
          WA and FSZ contracts by paying a fee (greater than the  
          rescission fee) to invest in solar facilities without regard to  
          prime farmland.  According to the DOC staff, 50% of the  
          cancellations each year are due to an interest in solar  
          projects.  The purpose of SB 618 and this bill is to preserve  
          prime farmland to ensure food production, and encourage solar  
          projects on only marginally productive or physically impaired  
          land.  This bill encourages solar-use easements by changing the  
          rescission fee to 10% for both WA and FSZ and allowing counties  
          to retain 50% of the rescission fee.

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  No

          According to the Senate Appropriations Committee:

           Unknown overall impact on rescission fee revenues since this  
            bill increases the fees related to WA contract conversions to  
            solar-use easement contracts and decreases the rescission fees  
            for FSZ conversions.

           Unknown, potentially significant revenue decreases to the  
            General Fund and Soil Conservation Fund, and corresponding  
            increases to counties, related to counties retaining 50% of  
            rescission fees.  However, to the extent this bill  
            incentivizes the conversion of more WA and FSZ contracts to  
            solar-use easement contracts, and the mix of those  
            conversions, this bill could result in an overall increase in  
            rescission fees, which could mitigate some of the losses of  
            state revenues.  

           Negligible impact on the DOC.

           SUPPORT  :   (Verified  8/15/14)

          California Farm Bureau Federation
          Rural County Representatives of California

           ARGUMENTS IN SUPPORT  :    According to the author:

            To date, the implementation of solar use easements has not  
            been widely embraced.  WA contract cancellations continue on  
            prime farmland and one county has decided to allow utility  

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            scale solar developments as a compatible use based solely on  
            the county's determination of the soil capability, regardless  
            of its soil classification or the WA's definition of prime  
            farmland.

            Current law set rescission fees for moving land from WA or FSZ  
            contracts to solar easements at 6.25 % and 12.5% of the fair  
            market value of the property, respectively.  Currently these  
            fees go in to the state General Fund.

            AB 2241 proposes to change the rescission fee for solar use  
            easements to 10% for both WA and FSZ contracts and allows the  
            counties to retain half of the fee.  This would provide a  
            significant financial incentive for counties to implement the  
            solar use easement program.  This bill has a 5 years sunset.


           ASSEMBLY FLOOR  :  76-0, 5/28/14
          AYES:  Achadjian, Alejo, Allen, Ammiano, Bloom, Bocanegra,  
            Bonilla, Bonta, Bradford, Brown, Buchanan, Ian Calderon,  
            Campos, Chau, Ch�vez, Chesbro, Conway, Cooley, Dababneh,  
            Dahle, Daly, Dickinson, Eggman, Fong, Fox, Beth Gaines,  
            Garcia, Gatto, Gomez, Gonzalez, Gordon, Gorell, Gray, Grove,  
            Hagman, Hall, Harkey, Roger Hern�ndez, Holden, Jones,  
            Jones-Sawyer, Levine, Linder, Logue, Lowenthal, Maienschein,  
            Mansoor, Medina, Melendez, Mullin, Muratsuchi, Nazarian,  
            Nestande, Olsen, Pan, Patterson, Perea, John A. P�rez, V.  
            Manuel P�rez, Quirk, Quirk-Silva, Rendon, Ridley-Thomas,  
            Rodriguez, Salas, Skinner, Stone, Ting, Wagner, Waldron,  
            Weber, Wieckowski, Wilk, Williams, Yamada, Atkins
          NO VOTE RECORDED:  Bigelow, Donnelly, Frazier, Vacancy


          AB:k  8/16/14   Senate Floor Analyses 

                           SUPPORT/OPPOSITION:  SEE ABOVE

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