Valuation of Open-Space Land Subject to an Enforceable Restriction
Cal. RTC § 423.3
California Statutes
Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed in accordance with one or more of the following: (
a) Land specified in paragraph (1) of subdivision (
a) of
Section of the Government Code shall be assessed at the value determined as provided in
Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to
Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed percent per year. In no event shall that percentage be less than percent. (
b) Prime commercial rangeland shall be assessed at the value determined as provided in
Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to
Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed percent per year. In no event shall that percentage be less than percent. For purposes of this subdivision, “prime commercial rangeland” means rangeland that meets all of the following physical-chemical parameters:
(1) Soil depth of inches or more.
(2) Soil texture of fine sandy loam to clay.
(3) Soil permeability of rapid to slow.
(4) Soil with at least 2.5 inches of available water holding capacity in profile.
(5) A slope of less than percent.
(6) A climate with or more frost-free days per year.
(7) Ten inches or more average annual precipitation.
(8) When managed at potential, the land generally requires less than acres to support one animal unit per year. Property owners of land specified in this subdivision shall demonstrate that their land falls within the above definition when requested by the city or county. (
c) Land specified in paragraph (2) of subdivision (
a) of
Section of the Government Code shall be assessed at the value determined as provided in
Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to
Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed percent per year. In no event shall that percentage be less than percent. (
d) Waterfowl habitat shall be assessed at the value determined as provided in
Section 423.7 but not to exceed a uniformly applied percentage of its base year value pursuant to
Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed percent per year. In no event shall that percentage be less than percent.