California Legal Codes and Statutes

§ 51296.2

Added by Stats. 2000, Ch. 506, Sec. 23. Effective January 1, 2001.

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.

Cite this section

Cal. Gov. Code § 51296.2 (2026)
https://ca.codecond.com/codes/gov/title-5-local-agencies/division-1-cities-and-counties/part-1-powers-and-duties-common-to-cities-and-counties/chapter-7-agricultural-land/article-7-farmland-security-zones/section-51296.2

Other sections in Article 7 - Farmland Security Zones

§ 51296§ 51296.1§ 51296.2§ 51296.3§ 51296.4§ 51296.5§ 51296.6§ 51296.7§ 51296.8§ 51296.9§ 51297§ 51297.1§ 51297.2§ 51297.3§ 51297.4

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.