Bill Text: CA SB1353 | 2013-2014 | Regular Session | Chaptered
Bill Title: Local government: Williamson Act.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2014-09-15 - Chaptered by Secretary of State. Chapter 322, Statutes of 2014. [SB1353 Detail]
Download: California-2013-SB1353-Chaptered.html
BILL NUMBER: SB 1353 CHAPTERED
BILL TEXT
CHAPTER 322
FILED WITH SECRETARY OF STATE SEPTEMBER 15, 2014
APPROVED BY GOVERNOR SEPTEMBER 15, 2014
PASSED THE SENATE AUGUST 19, 2014
PASSED THE ASSEMBLY AUGUST 18, 2014
AMENDED IN ASSEMBLY MAY 15, 2014
INTRODUCED BY Senator Nielsen
FEBRUARY 21, 2014
An act to amend Section 51244.3 of, to amend and repeal Sections
16142, 16142.1, and 51244 of, and to repeal Section 51244.4 of, the
Government Code, relating to local government.
LEGISLATIVE COUNSEL'S DIGEST
SB 1353, Nielsen. Local government: Williamson Act.
Existing law, the Williamson Act, authorizes a city or county to
enter into 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. Existing law sets forth the
term of these contracts at 10 or 20 years, except that until January
1, 2016, a county may, in any fiscal year in which payments
authorized for reimbursement to a county for lost revenue are less
than 1/2 of the participating county's actual foregone general fund
property tax revenue, revise the term for newly renewed and new
contracts to either 9 or 18 years. Existing law provides for an
addition to the assessed value of properties subject to contracts
with a reduced term.
This bill would delete the January 1, 2016, date and thereby
authorize a county to utilize the process for revising or entering
into contracts so as to specify 9-year or 18-year terms indefinitely.
The bill would additionally authorize a county to utilize that
process for revising or entering into contracts for land subject to a
farmland security zone contract. The bill would also make conforming
changes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 16142 of the Government Code, as amended by
Section 1 of Chapter 90 of the Statutes of 2011, is amended to read:
16142. (a) The Secretary of the Natural 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 Section 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 Natural 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) 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 make a determination to 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.
For purposes of this subdivision, a county's actual foregone
property tax revenue shall be based on the county's respective share
of the general property tax dollars as reflected in the most recent
annual report issued by the State Board of Equalization or 20
percent, whichever is higher.
SEC. 2. Section 16142 of the Government Code, as added by Section
2 of Chapter 90 of the Statutes of 2011, is repealed.
SEC. 3. Section 16142.1 of the Government Code, as amended by
Section 3 of Chapter 90 of the Statutes of 2011, 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 Natural 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) 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 make a determination to 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.
For purposes of this subdivision, a county's actual foregone
property tax revenue shall be based on the county's respective share
of the general property tax dollars as reflected in the most recent
annual report issued by the State Board of Equalization or 20
percent, whichever is higher.
SEC. 4. Section 16142.1 of the Government Code, as added by
Section 4 of Chapter 90 of the Statutes of 2011, is repealed.
SEC. 5. Section 51244 of the Government Code, as amended by
Section 5 of Chapter 90 of the Statutes of 2011, 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 9 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 9 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 subsequent year during the reduced term of contract in
which increased revenue is not realized by the county pursuant to
Section 51244.3, 2 or 3 additional years shall be added to the
contract on the next anniversary date, as necessary, 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 and current owner's names, or, alternatively, the same
information for those parcels that are not affected.
(3) An addition to the assessed value shall be conveyed to the
auditor, consistent with the 10-percent reduction in the length of
the restriction, equal to 10 percent of the difference between the
valuation pursuant to Section 423, 423.3, 423.4, or 423.5 of the
Revenue and Taxation Code, as applicable, and the valuation under
subdivision (b) of Section 51 or Section 110.1 of the Revenue and
Taxation Code, whichever is lower. If the valuation under subdivision
(b) of Section 51 or Section 110.1 of the Revenue and Taxation Code
is lower, the addition to the assessed value shall be zero. The
increased amount of tax revenue that results from the decrease in
restriction shall be separately displayed on the taxpayer's annual
bill.
(4) A landowner may elect to serve notice of nonrenewal instead of
accepting a 9-year or 18-year contract, as the case may be. In that
case, the additional assessed value shall not be added to the
property as provided for in paragraph (3).
For purposes of this subdivision, a landowner may serve notice of
nonrenewal at any time. However, a landowner who withdraws that
notice prior to the effective date shall be subject to term
modification and additional assessed value. Once served and
effective, a landowner nonrenewal notice may not be withdrawn except
for cause and with the consent of the county. A county may adopt
amendments to its uniform rules to facilitate implementation of this
subdivision during the 2011-12 fiscal year, and thereafter as
necessary.
(5) In addition to any other notice requirements, a county shall
provide a landowner under contract with timely written notice of all
of the following:
(A) Any initial hearing by the county on a proposal to adopt or
rescind the implementation of this subdivision.
(B) Any final decision regarding the adoption or rescission of
implementation of this subdivision.
(C) The landowner's right to prevent the reduction in the term of
his or her contract pursuant to this subdivision by serving notice of
nonrenewal as specified by Section 51245. This notice may be
combined with the county's notice in subparagraph (B).
(6) A county shall not modify or revalue a landowner's contract
pursuant to this 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. The county may use the primary owner
of record from the assessment roll to identify landowners entitled to
receive notice under this subdivision. A landowner shall be advised
of the landowner's right to avoid continued imposition of this
subdivision in any future year and thereafter 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 subdivision for that year.
The 90-day notice requirement may be reduced to 60 days if the
county adopts a procedure to allow landowners to serve a notice of
nonrenewal until February 1, 2012.
(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.
(F) Atypical term contracts, including, but not limited to,
20-year initial term contracts declining to 10 years, or
reencumbrances pursuant to Section 51295, if the county's board of
supervisors determines the application of this subdivision to them
would be inequitable or administratively infeasible.
SEC. 6. Section 51244 of the Government Code, as added by Section
6 of Chapter 90 of the Statutes of 2011, is repealed.
SEC. 7. Section 51244.3 of the Government Code is amended to read:
51244.3. (a) This section shall apply to properties under a
9-year or 18-year contract, as the case may be, pursuant to
subdivision (b) of Section 51244. Notwithstanding any other provision
to the contrary, increased revenues generated by those properties
shall be allocated exclusively to the respective counties in which
those properties are located.
(b) This section shall only apply if the county makes a
determination pursuant to either Section 16142 or 16142.1.
SEC. 8. Section 51244.4 of the Government Code is repealed.
