DATE: November 17, 2026
TO: Board of Supervisors
SUBMITTED BY: Supervisor Buddy Mendes, District 4
Paul Dictos, CPA, Assessor-Recorder
SUBJECT: Adopt Resolution Electing to Assess Williamson Act Contract Lands Under State Revenue and Taxation Code Section 423.3
RECOMMENDED ACTION(S):
TITLE
Adopt Resolution electing for the County to assess land under Williamson Act contracts pursuant to State Revenue and Taxation Code section 423.3, allowing contracted land to be assessed at the value determined under section 423, but not to exceed ninety percent (90%) of factored base-year value; and
Designate the County AssessorRecorder as the County officer authorized to request the demonstration of eligibility pursuant to State Revenue and Taxation Code section 423.3(b).
REPORT
There is no increase to Net County Cost associated with the recommended actions for FY 2026-27; however, the proposed assessment methodology is estimated to reduce property tax revenues by approximately $1 million to $2 million annually, of which approximately 13 percent ($130,000 to $260,000) would impact the County’s General Fund. This item requests your Board adopt a Resolution authorizing the County to use optional assessment provisions under State Revenue and Taxation Code section 423.3 for Williamson Act contracted lands. This action may provide additional property tax relief to qualifying contracted parcels by applying capped percentages to factored baseyear values, consistent with State law. The Resolution sets the applicable maximum percentage limits and designates the Assessor-Recorder to request the showing required of prime commercial rangeland under section 423.3(b). This item is countywide.
ALTERNATIVE ACTION(S):
If your Board does not approve the recommended actions, properties under Williamson Act contracts that currently receive little or no tax benefit will continue to be assessed under existing rules, and the County will not implement the optional method intended to improve t...
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