Gov. Code, § 51296.2 · Article 7. Farmland Security Zones
Gov. Code, § 51296.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Both of the following shall apply to land within a designated farmland security zone:
(a) The land shall be eligible for property tax valuation pursuant to Section 423.4 of the Revenue and Taxation Code.
(b) Notwithstanding any other provision of law, any special tax approved by the voters for urban-related services on or after January 1, 1999, on the land or any living improvement shall be levied at a reduced rate unless the tax directly benefits the land or the living improvements.
Notes and commentary — not statutory text
History
Added by Stats. 2000, Ch. 506, Sec. 23. Effective January 1, 2001.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=51296.2.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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