Amended IN Assembly April 01, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 1485Introduced by Assembly Member MacedoFebruary 21, 2025 An act to amend Section 214.02 of, and to add Section 11930.5 to, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 1485, as amended, Macedo. Real property tax: documentary transfer tax: exemptions: Native American tribes.(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption. This bill would provide that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, real property may be owned and operated by a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe meeting certain statutory requirements. By expanding the duties of local tax officials, this bill would impose a state-mandated local program.(2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified. This bill would exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined.(3) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.(4) This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 214.02 of the Revenue and Taxation Code is amended to read:214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214.(b) (1) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession.(2) This subdivision shall not apply to a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe.(c) The exemption provided by this section shall not apply to property that is reserved for future development.(d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:(A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment.(B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property.(2) The activities and lease described in paragraph (1) may not generate unrelated business income.(3) For purposes of this subdivision, a qualified conservation management plan means a plan that satisfies all of the following:(A) Identifies both of the following:(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals.(B) Describes both of the following:(i) The natural resources and recreational attributes of the property.(ii) Potential threats to the conservation values or areas of special concern.(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.(e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed.(f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005.(g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 201314 fiscal year.SEC. 2. Section 11930.5 is added to the Revenue and Taxation Code, to read:11930.5. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.(b)For purposes of this section, the following definitions shall apply:(1)California Native American tribe means a federally recognized Native American tribe or a nonfederally recognized tribe, whose name is included on the contact list maintained by the Native American Heritage Commission.(2)Tribal(b) For purposes of this section, tribal land return transaction means a land return acquisition that transfers ownership of land to a California Native American federally recognized tribe in fee simple, is not federal trust land pursuant to Section 1151 of Title 18 of the United States Code, and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational recreational, or conservation purposes.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
Amended IN Assembly April 01, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 1485Introduced by Assembly Member MacedoFebruary 21, 2025 An act to amend Section 214.02 of, and to add Section 11930.5 to, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 1485, as amended, Macedo. Real property tax: documentary transfer tax: exemptions: Native American tribes.(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption. This bill would provide that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, real property may be owned and operated by a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe meeting certain statutory requirements. By expanding the duties of local tax officials, this bill would impose a state-mandated local program.(2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified. This bill would exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined.(3) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.(4) This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES
Amended IN Assembly April 01, 2025
Amended IN Assembly April 01, 2025
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION
Assembly Bill
No. 1485
Introduced by Assembly Member MacedoFebruary 21, 2025
Introduced by Assembly Member Macedo
February 21, 2025
An act to amend Section 214.02 of, and to add Section 11930.5 to, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1485, as amended, Macedo. Real property tax: documentary transfer tax: exemptions: Native American tribes.
(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption. This bill would provide that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, real property may be owned and operated by a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe meeting certain statutory requirements. By expanding the duties of local tax officials, this bill would impose a state-mandated local program.(2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified. This bill would exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined.(3) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.(4) This bill would take effect immediately as a tax levy.
(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption.
This bill would provide that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, real property may be owned and operated by a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe meeting certain statutory requirements. By expanding the duties of local tax officials, this bill would impose a state-mandated local program.
(2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified.
This bill would exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined.
(3) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
(4) This bill would take effect immediately as a tax levy.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 214.02 of the Revenue and Taxation Code is amended to read:214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214.(b) (1) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession.(2) This subdivision shall not apply to a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe.(c) The exemption provided by this section shall not apply to property that is reserved for future development.(d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:(A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment.(B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property.(2) The activities and lease described in paragraph (1) may not generate unrelated business income.(3) For purposes of this subdivision, a qualified conservation management plan means a plan that satisfies all of the following:(A) Identifies both of the following:(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals.(B) Describes both of the following:(i) The natural resources and recreational attributes of the property.(ii) Potential threats to the conservation values or areas of special concern.(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.(e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed.(f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005.(g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 201314 fiscal year.SEC. 2. Section 11930.5 is added to the Revenue and Taxation Code, to read:11930.5. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.(b)For purposes of this section, the following definitions shall apply:(1)California Native American tribe means a federally recognized Native American tribe or a nonfederally recognized tribe, whose name is included on the contact list maintained by the Native American Heritage Commission.(2)Tribal(b) For purposes of this section, tribal land return transaction means a land return acquisition that transfers ownership of land to a California Native American federally recognized tribe in fee simple, is not federal trust land pursuant to Section 1151 of Title 18 of the United States Code, and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational recreational, or conservation purposes.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 214.02 of the Revenue and Taxation Code is amended to read:214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214.(b) (1) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession.(2) This subdivision shall not apply to a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe.(c) The exemption provided by this section shall not apply to property that is reserved for future development.(d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:(A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment.(B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property.(2) The activities and lease described in paragraph (1) may not generate unrelated business income.(3) For purposes of this subdivision, a qualified conservation management plan means a plan that satisfies all of the following:(A) Identifies both of the following:(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals.(B) Describes both of the following:(i) The natural resources and recreational attributes of the property.(ii) Potential threats to the conservation values or areas of special concern.(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.(e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed.(f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005.(g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 201314 fiscal year.
SECTION 1. Section 214.02 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214.(b) (1) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession.(2) This subdivision shall not apply to a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe.(c) The exemption provided by this section shall not apply to property that is reserved for future development.(d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:(A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment.(B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property.(2) The activities and lease described in paragraph (1) may not generate unrelated business income.(3) For purposes of this subdivision, a qualified conservation management plan means a plan that satisfies all of the following:(A) Identifies both of the following:(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals.(B) Describes both of the following:(i) The natural resources and recreational attributes of the property.(ii) Potential threats to the conservation values or areas of special concern.(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.(e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed.(f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005.(g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 201314 fiscal year.
214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214.(b) (1) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession.(2) This subdivision shall not apply to a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe.(c) The exemption provided by this section shall not apply to property that is reserved for future development.(d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:(A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment.(B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property.(2) The activities and lease described in paragraph (1) may not generate unrelated business income.(3) For purposes of this subdivision, a qualified conservation management plan means a plan that satisfies all of the following:(A) Identifies both of the following:(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals.(B) Describes both of the following:(i) The natural resources and recreational attributes of the property.(ii) Potential threats to the conservation values or areas of special concern.(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.(e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed.(f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005.(g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 201314 fiscal year.
214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214.(b) (1) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession.(2) This subdivision shall not apply to a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe.(c) The exemption provided by this section shall not apply to property that is reserved for future development.(d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:(A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment.(B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property.(2) The activities and lease described in paragraph (1) may not generate unrelated business income.(3) For purposes of this subdivision, a qualified conservation management plan means a plan that satisfies all of the following:(A) Identifies both of the following:(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals.(B) Describes both of the following:(i) The natural resources and recreational attributes of the property.(ii) Potential threats to the conservation values or areas of special concern.(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.(e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed.(f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005.(g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 201314 fiscal year.
214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214.
(b) (1) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession.
(2) This subdivision shall not apply to a federally recognized Indian tribe or wholly owned subsidiary of a federally recognized Indian tribe.
(c) The exemption provided by this section shall not apply to property that is reserved for future development.
(d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:
(A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment.
(B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property.
(2) The activities and lease described in paragraph (1) may not generate unrelated business income.
(3) For purposes of this subdivision, a qualified conservation management plan means a plan that satisfies all of the following:
(A) Identifies both of the following:
(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.
(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals.
(B) Describes both of the following:
(i) The natural resources and recreational attributes of the property.
(ii) Potential threats to the conservation values or areas of special concern.
(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.
(e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed.
(f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005.
(g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 201314 fiscal year.
SEC. 2. Section 11930.5 is added to the Revenue and Taxation Code, to read:11930.5. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.(b)For purposes of this section, the following definitions shall apply:(1)California Native American tribe means a federally recognized Native American tribe or a nonfederally recognized tribe, whose name is included on the contact list maintained by the Native American Heritage Commission.(2)Tribal(b) For purposes of this section, tribal land return transaction means a land return acquisition that transfers ownership of land to a California Native American federally recognized tribe in fee simple, is not federal trust land pursuant to Section 1151 of Title 18 of the United States Code, and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational recreational, or conservation purposes.
SEC. 2. Section 11930.5 is added to the Revenue and Taxation Code, to read:
### SEC. 2.
11930.5. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.(b)For purposes of this section, the following definitions shall apply:(1)California Native American tribe means a federally recognized Native American tribe or a nonfederally recognized tribe, whose name is included on the contact list maintained by the Native American Heritage Commission.(2)Tribal(b) For purposes of this section, tribal land return transaction means a land return acquisition that transfers ownership of land to a California Native American federally recognized tribe in fee simple, is not federal trust land pursuant to Section 1151 of Title 18 of the United States Code, and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational recreational, or conservation purposes.
11930.5. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.(b)For purposes of this section, the following definitions shall apply:(1)California Native American tribe means a federally recognized Native American tribe or a nonfederally recognized tribe, whose name is included on the contact list maintained by the Native American Heritage Commission.(2)Tribal(b) For purposes of this section, tribal land return transaction means a land return acquisition that transfers ownership of land to a California Native American federally recognized tribe in fee simple, is not federal trust land pursuant to Section 1151 of Title 18 of the United States Code, and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational recreational, or conservation purposes.
11930.5. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.(b)For purposes of this section, the following definitions shall apply:(1)California Native American tribe means a federally recognized Native American tribe or a nonfederally recognized tribe, whose name is included on the contact list maintained by the Native American Heritage Commission.(2)Tribal(b) For purposes of this section, tribal land return transaction means a land return acquisition that transfers ownership of land to a California Native American federally recognized tribe in fee simple, is not federal trust land pursuant to Section 1151 of Title 18 of the United States Code, and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational recreational, or conservation purposes.
11930.5. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.
(b)For purposes of this section, the following definitions shall apply:
(1)California Native American tribe means a federally recognized Native American tribe or a nonfederally recognized tribe, whose name is included on the contact list maintained by the Native American Heritage Commission.
(2)Tribal
(b) For purposes of this section, tribal land return transaction means a land return acquisition that transfers ownership of land to a California Native American federally recognized tribe in fee simple, is not federal trust land pursuant to Section 1151 of Title 18 of the United States Code, and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational recreational, or conservation purposes.
SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
### SEC. 3.
SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
### SEC. 4.