California Land Conservation Act Resources
The following resources provide information and guidance on the CLCA Survey Topic.
California Constitution
| Citation | Title |
|---|---|
| Article XIII, §8 | Taxation |
Civil Code
| Section | Title |
|---|---|
| 815-816 | Conservation Easements |
Government Code
| Section | Title |
|---|---|
| 16140-16154 | Open-Space Subventions |
| 51040-51042 | Urban Agriculture Incentive Zones |
| 51190-51192.2 | Solar Use Easement |
| 51200-51297.4 | Agricultural Land |
Public Resources Code
| Section | Title |
|---|---|
| 10210-10224.5 | Definitions |
Revenue and Taxation Code
| Section | Title |
|---|---|
| 50-53 | Base Year Values |
| 75-75.9 | Definitions and General Provisions |
| 401-409 | General Requirements |
| 421-430.5 | Valuation of Open-Space Land Subject to an Enforceable Restriction |
Property Tax Rules
The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and Assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.
The following Property Tax Rules pertain to CLCA.
| Rule | Title |
|---|---|
| 51 | Agreements Qualifying Land for Assessment as Open-Space Lands |
| 52 | Restricted Value of Perennials Other Than Timber as Open-Space Lands |
Assessors' Handbook (AH)
The AH is a series of manuals developed by the staff of the Board of Equalization (BOE) in an open process. The objective of the AH is to give Assessors, their staff, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes. Additionally, the AH presents the BOE staff's interpretation of rules, laws, and court decisions on property assessment.
In attempting to relate the advice or guidance provided in the AH, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following advice provided in the AH is not reasonable reliance upon written advice for purpose of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and an AH section, statutory or regulatory law is controlling.
The following AH section pertains to procedural issues involving CLCA.
| Section | Title |
|---|---|
| 521 | Assessment of Agricultural and Open-Space Properties |
Special Topic Survey
Attorney General Opinion
Letters To Assessors (LTAs)
LTAs provide an ongoing advisory service for Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.
The following LTAs pertain to procedural issues involving CLCA.
| Letter to Assessor | Title |
|---|---|
| 79/54 | Open-Space Contract May Include Improvements |
| 79/131 | Information Regarding Assessment of Open-Space Properties and Unrestricted Trees and Vines |
| 80/94 | Open-Space Statutes — Cancellation Fees and Charges |
| 80/150 | Revisions to Open-Space Statutes Regarding Laborer Housing |
| 81/78 | The Valuation of Open-Space Properties During the Non-Renewal Period |
| 81/160 | Valuation of Open-Space Timberland Located in a Timberland Preserve Zone |
| 85/126 | Chapter 186 of the Statutes of 1985, Assembly Bill 312 |
| 87/56 | Policy Update for Agricultural Property Restricted by the Williamson Land Conservation Act (LCA) |
| 2013/056 | 2014 Lien Date Urban Agriculture Incentive Zones Act Per-Acre Value of California Irrigated Cropland |
| 2017/006 | Williamson Act Contract Cancellation for Solar Use Easement |
| 2018/005 | Urban Agricultural Incentive Zone Changes |
| 2018/041 | Property Tax Rule 51, Agreements Qualifying Land For Assessment As Open-Space Lands |
Annotated Legal Opinions
Annotated legal opinions are summaries of the conclusions reached in selected legal rulings of California State Board of Equalization counsel.
The following legal opinions pertain to questions involving CLCA.
| Annotated Legal Opinion | Title |
|---|---|
| 180.0085 | Land Conservation Act Homesite Value |
| 210.0025 | Public Agency |
| 210.0030 | Valuation of Unrestricted Nonliving Improvements |
| 415.0001 | Alternative Assessment |
| 535.0028 | Land Conservation Act Contract |
| 535.0075 | Valuation Upon Removal of Restriction |
| 620.0002 | Cancellation Fees and Charges |
| 620.0005 | Change in Ownership |
| 620.0009 | Supplemental Assessments |
| 620.0015 | Valuation |
| 620.0016 | Valuation |
| 620.0020 | Valuation During Non-Renewal Period |
| 620.0025 | Valuation — Restricted and Nonrestricted Property |
| 620.0050 | Zoning Change |
Open-Space Land Interest Component
Current and prior year interest components of the capitalization rate to be used in the valuation of enforceably restricted lands assessed under Revenue and Taxation Code sections 423, 423.5, and 426 are available on the LTA webpage. Select the appropriate year and search for the Open-Space Land Interest Component LTA or use the Topical Index to search by topic.
Urban Agriculture Incentive Zones Act Per-Acre Value of California Irrigated Cropland
Current and prior year lien date per-acre values for irrigated cropland in California are available on the LTA webpage. Select the appropriate year and search for the Urban Agriculture Incentive Zones Act Per-Acre Value of California Irrigated Cropland LTA or use the Topical Index to search by topic.