SB 5: Enhanced infrastructure financing districts and community revitalization and investment areas: allocation of taxes: agricultural land exclusion.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

Existing law, the California Land Conservation Act of 1965, otherwise known as the Williamson Act, authorizes a city or county to enter into contracts with owners of agricultural land to preserve the land for agricultural use, as specified, in return for reduced property tax assessments. The act also authorizes a landowner of specified agricultural land to petition the city or county to cancel the Williamson Act contract in order to designate the land as a farmland security zone, whereby the land is eligible for a specified property tax valuation and taxed at a reduced rate for specified special taxes.

Existing law authorizes the legislative body of a city or a county to establish an enhanced infrastructure financing district, with a governing body referred to as the public financing authority, to finance public capital facilities or other specified projects of communitywide significance. Existing law requires the public financing authority to prepare and adopt a proposed infrastructure financing plan, as specified. Existing law authorizes the plan to require a certain portion of specified taxes levied upon property within the district to be allocated to the district each year, as specified.

Existing law authorizes certain local agencies to form a Community Revitalization and Investment Authority within a community revitalization and investment area to carry out a community revitalization plan in that area for specified purposes. Existing law authorizes the plan to require a certain portion of specified taxes levied upon property within the area to be allocated to the authority to finance improvements, as specified.

This bill would exclude the taxes levied upon a parcel of land enrolled in or subject to a Williamson Act contract or a farmland security zone contract, as specified, from the above-described allocations to the district or authority, as applicable.

This bill would incorporate additional changes to Section 53398.75 of the Government Code proposed by SB 516 to be operative only if this bill and SB 516 are enacted and this bill is enacted last.

Sponsors

Sponsors by party (alphabetical): Democratic 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. March 2, 2026Veto sustained.
2. March 2, 2026Stricken from file.
3. October 6, 2025In Senate. Consideration of Governor's veto pending.
4. October 6, 2025Vetoed by the Governor.
5. September 16, 2025Enrolled and presented to the Governor at 3 p.m.
6. September 9, 2025Assembly amendments concurred in. (Ayes 33. Noes 6. Page 2707.) Ordered to engrossing and enrolling.
7. September 8, 2025In Senate. Concurrence in Assembly amendments pending.
8. September 8, 2025Read third time. Passed. (Ayes 67. Noes 2. Page 2979.) Ordered to the Senate.
9. September 2, 2025Ordered to third reading.
10. September 2, 2025Read third time and amended.
11. August 18, 2025Read second time. Ordered to third reading.
12. July 17, 2025From committee: Do pass. (Ayes 9. Noes 0.) (July 16).