Property tax: welfare exemption

The extension lets eligible nonprofit landowners continue holding protected natural areas without property-tax liability. The state will not reimburse local agencies for the resulting lost property-tax revenue.

What the law does ​

• Extends the exemption's operation through the 2032 lien date and repeals it on January 1, 2033.
• Preserves the exemption for qualifying nonprofit-owned land used exclusively to conserve specified natural resources or provide public recreation and scenic enjoyment.
• Requires the State Board of Equalization to annually report available county data on exempt acreage and assessed value through January 1, 2033.
• Requires reimbursement of state-mandated local administrative costs if the Commission on State Mandates finds reimbursable costs.
• Bars state reimbursement to local agencies for property-tax revenue lost because of this extension.

Who it affects ​

• Nonprofit scientific and charitable organizations that own and operate qualifying conservation or public open-space land.
• County tax officials administering the exemption and supplying available data.
• Local agencies that lose property-tax revenue from exempt properties.

Context ​

The exemption does not cover land reserved for future development and generally requires public access and a qualifying conservation purpose.