Williamson Act Properties
California Land Conservation Act of 1965
The California Land Conservation Act of 1965
, commonly referred to as the Williamson Act, allows certain agricultural properties to enter into a contract to be valued as an agricultural economic unit for a period of at least 10 years.
Land and living improvements subject to such a contract are valued annually based on income. Improvements not related to living are valued under Proposition 13. The lesser of the following three values is then enrolled on the tax rolls:
- Current market value
- Proposition 13 value
- Restricted value
The result is usually a reduction in taxable value and thus annual property taxes.
For More Information
If you have any questions or need more information or applications, please call the Assessor's Office at (530) 283-6380.