Property owners who sign a contract with the County, under the Williamson Act, restricting the use of their agriculture land to farming for a 10 year period are assessed annually using a legislated form of income capitalization. The preferential value is generally lower than it would be if the land were not restricted.
Homesites, structures, and other non-living improvements are assessed on the same basis as real property listed above.
For additional Williamson Act information, see the California State Department of Conservation website.
About California Property Tax Assessment
Learn more about California Property Tax in the California State Board of Equalization publication. Although the California Property Tax publication is periodically updated, the laws and rules concerning property tax assessment are continually modified. Therefore, we caution you to consult appropriate sections of the Revenue and Taxation Code and related codes and property tax regulations in order to have the most current information.