Rev. & Tax. Code, § 423.3 · Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction
Rev. & Tax. Code, § 423.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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 16142 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 2 percent per year. In no event shall that percentage be less than 70 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 2 percent per year. In no event shall that percentage be less than 80 percent.
For purposes of this subdivision, “prime commercial rangeland” means rangeland that meets all of the following physical-chemical parameters:
(1) Soil depth of 12 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 30 percent.
(6) A climate with 80 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 17 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 16142 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 2 percent per year. In no event shall that percentage be less than 90 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 2 percent per year. In no event shall that percentage be less than 90 percent.
Notes and commentary — not statutory text
History
Amended by Stats. 2016, Ch. 86, Sec. 275. (SB 1171) Effective January 1, 2017.
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=RTC§ionNum=423.3.
- Text hash
- sha256 eae92c0ea72272304dc15480d781823e6a22f565537839a2f82aba52af9ee223
- Composed by
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 7 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 423.3. Each shows the citation as that text prints it.
Government Code
- Gov. Code, § 16140Printed as Sections 423, 423.3, 423.4, and 423.5 of the Revenue and Taxation Code
- Gov. Code, § 16141Printed as Sections 423, 423.3, 423.4, and 423.5 of the Revenue and Taxation Code
- Gov. Code, § 16142.5Printed as Section 423, 423.3, or 423.5 of the Revenue and Taxation Code
- Gov. Code, § 16145Printed as Section 423, 423.3, or 423.5 of the Revenue and Taxation Code
- Gov. Code, § 16146Printed as Section 423, 423.3, 423.4, or 423.5 of the Revenue and Taxation Code
- Gov. Code, § 51244Printed as Section 423, 423.3, 423.4, or 423.5 of the Revenue and Taxation Code
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.