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<ns0:Description>
<ns0:Id>20250SB__000595ENR</ns0:Id>
<ns0:VersionNum>95</ns0:VersionNum>
<ns0:History>
<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2024-12-02</ns0:ActionDate>
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<ns0:Action>
<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
<ns0:ActionDate>2025-04-24</ns0:ActionDate>
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<ns0:Action>
<ns0:ActionText>AMENDED_ASSEMBLY</ns0:ActionText>
<ns0:ActionDate>2025-07-07</ns0:ActionDate>
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<ns0:Action>
<ns0:ActionText>AMENDED_ASSEMBLY</ns0:ActionText>
<ns0:ActionDate>2025-09-02</ns0:ActionDate>
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<ns0:Action>
<ns0:ActionText>PASSED_ASSEMBLY</ns0:ActionText>
<ns0:ActionDate>2025-09-08</ns0:ActionDate>
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<ns0:Action>
<ns0:ActionText>PASSED_SENATE</ns0:ActionText>
<ns0:ActionDate>2025-09-09</ns0:ActionDate>
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<ns0:Action>
<ns0:ActionText>ENROLLED</ns0:ActionText>
<ns0:ActionDate>2025-09-12</ns0:ActionDate>
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<ns0:LegislativeInfo>
<ns0:SessionYear>2025</ns0:SessionYear>
<ns0:SessionNum>0</ns0:SessionNum>
<ns0:MeasureType>SB</ns0:MeasureType>
<ns0:MeasureNum>5</ns0:MeasureNum>
<ns0:MeasureState>ENR</ns0:MeasureState>
</ns0:LegislativeInfo>
<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Cabaldon</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>SENATE</ns0:House>
<ns0:Name>Cabaldon</ns0:Name>
</ns0:Legislator>
</ns0:Authors>
<ns0:Title> An act to amend Sections 53398.75 and 62005 of, and to add Sections 53398.75.1 and 62009 to, the Government Code, relating to local government. </ns0:Title>
<ns0:RelatingClause>local government</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Enhanced infrastructure financing districts and community revitalization and investment areas: allocation of taxes: agricultural land exclusion.</ns0:Subject>
</ns0:GeneralSubject>
<ns0:DigestText>
<html:p>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.</html:p>
<html:p>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.</html:p>
<html:p>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.</html:p>
<html:p>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.</html:p>
<html:p>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.</html:p>
</ns0:DigestText>
<ns0:DigestKey>
<ns0:VoteRequired>MAJORITY</ns0:VoteRequired>
<ns0:Appropriation>NO</ns0:Appropriation>
<ns0:FiscalCommittee>NO</ns0:FiscalCommittee>
<ns0:LocalProgram>NO</ns0:LocalProgram>
</ns0:DigestKey>
<ns0:MeasureIndicators>
<ns0:ImmediateEffect>NO</ns0:ImmediateEffect>
<ns0:ImmediateEffectFlags>
<ns0:Urgency>NO</ns0:Urgency>
<ns0:TaxLevy>NO</ns0:TaxLevy>
<ns0:Election>NO</ns0:Election>
<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
<ns0:BudgetBill>NO</ns0:BudgetBill>
<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
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</ns0:Description>
<ns0:Bill id="bill">
<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_9C24A9DF-79E3-481C-9FB2-246137453FAA">
<ns0:Num>SECTION 1.</ns0:Num>
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Section 53398.75 of the
<ns0:DocName>Government Code</ns0:DocName>
is amended to read:
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<ns0:Num>53398.75.</ns0:Num>
<ns0:LawSectionVersion id="id_14AA6ED4-9958-461C-8B01-EDC991434B90">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
Any infrastructure financing plan may contain a provision that taxes, other than those specified in Section 53398.75.1, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the
taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the
district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to
any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
For the purposes of this section, “net available revenue”
means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. “Net available revenue” shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college district, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph
(4) of subdivision (a) of Section 34183 of the Health and Safety Code.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when
collected, shall be apportioned to, the respective city or county.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
The Improvement Bond Act of 1915 (Division 10 (commencing
with Section 8500) of the Streets and Highways Code).
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).
</html:p>
<html:p>
(6)
<html:span class="EnSpace"/>
The Parking District Law of 1951 (Part 4 (commencing with
Section 35100) of Division 18 of the Streets and Highways Code).
</html:p>
<html:p>
(7)
<html:span class="EnSpace"/>
The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).
</html:p>
<html:p>
(8)
<html:span class="EnSpace"/>
The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).
</html:p>
<html:p>
(9)
<html:span class="EnSpace"/>
The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).
</html:p>
<html:p>
(10)
<html:span class="EnSpace"/>
The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant
to any ordinance or charter provision.
</html:p>
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<ns0:BillSection id="id_7361CFB6-2D2C-42DD-9787-05655F96CD24">
<ns0:Num>SEC. 1.5.</ns0:Num>
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Section 53398.75 of the
<ns0:DocName>Government Code</ns0:DocName>
is amended to read:
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<ns0:Num>53398.75.</ns0:Num>
<ns0:LawSectionVersion id="id_6159FB35-8755-47BF-9901-ACA926EB1E56">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
Any infrastructure financing plan may contain a provision that taxes, other than those specified in Section 53398.75.1, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon
the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable
property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the
division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
For the purposes of this section, “net available revenue” means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded
from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. “Net available revenue” shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college district, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
That portion of any ad valorem
property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the
applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500)
of Division 18 of the Streets and Highways Code).
</html:p>
<html:p>
(6)
<html:span class="EnSpace"/>
The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).
</html:p>
<html:p>
(7)
<html:span class="EnSpace"/>
The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).
</html:p>
<html:p>
(8)
<html:span class="EnSpace"/>
The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).
</html:p>
<html:p>
(9)
<html:span class="EnSpace"/>
The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).
</html:p>
<html:p>
(10)
<html:span class="EnSpace"/>
The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar
assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.
</html:p>
<html:p>
(11)
<html:span class="EnSpace"/>
Any state funds.
</html:p>
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<ns0:BillSection id="id_EF791D2D-0B05-4BE9-8FA2-12E839336A5F">
<ns0:Num>SEC. 2.</ns0:Num>
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Section 53398.75.1 is added to the
<ns0:DocName>Government Code</ns0:DocName>
, to read:
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<ns0:Num>53398.75.1.</ns0:Num>
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<html:p>Taxes authorized to be divided and allocated pursuant to Section 53398.75 shall not include taxes levied upon any of the following:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
A parcel of land enrolled in a Williamson Act contract.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
A parcel of land enrolled in a farmland security zone contract, pursuant to Article 7 (commencing with Section 51296) of Chapter 7.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
A parcel of land subject to a Williamson Act contract or a farmland security zone contract that has been canceled or nonrenewed, until the next equalized assessment roll made after
either of the following, at the option of the local agency:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
Cancellation or nonrenewal of the Williamson Act contract or the farmland security zone contract.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Rezoning of the parcel for residential, commercial, industrial, or other uses.
</html:p>
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<ns0:Num>SEC. 3.</ns0:Num>
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Section 62005 of the
<ns0:DocName>Government Code</ns0:DocName>
is amended to read:
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<ns0:LawSection id="id_C54C9CA5-F9F5-4DF9-B262-A58FB3529710">
<ns0:Num>62005.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
The plan adopted pursuant to Section 62004 may include a provision that taxes levied and collected upon taxable property in the area included within the territory each year by or for the benefit the taxing agencies that have adopted a resolution pursuant to subdivision (d), other than those specified in Section 62009, shall be divided, subject to the provisions of Section 53993, as follows:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
That portion of the taxes that would have been produced by the rate upon which the tax is levied each year by or for each of the consenting local agencies upon the total sum of the assessed value of the taxable property in the territory as shown upon the assessment
roll used in connection with the taxation of the property by the consenting local agency, last equalized prior to the effective date of the certification of completion, and that portion of taxes by or for each school entity, shall be allocated to, and when collected shall be paid to, the respective consenting local agencies and school entities as taxes by or for the consenting local agencies and school entities on all property are paid.
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(B)
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That portion of the levied taxes each year specified in the community revitalization plan adopted pursuant to Section 62004 for each consenting local agency that has agreed to participate pursuant a resolution adopted pursuant to subdivision (d), in excess of the amount specified in subparagraph (A), shall be allocated to, and when collected shall be paid into a special fund of the authority to finance the
improvements specified in the community revitalization plan.
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(2)
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A consenting local agency may advance funds to the authority. The authority shall use those advanced funds solely for the purposes specified in the community revitalization plan and shall repay the consenting local agency with revenue from the taxes received pursuant to this subdivision.
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(b)
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For purposes of this section, the following definitions apply:
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<html:p>
(1)
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“Taxing agency” means a local agency as defined by subdivision (a) of Section 95 of the Revenue and Taxation Code, and does not include any school entity as defined in subdivision (f) of Section 95 of the Revenue and Taxation Code.
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(2)
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“Consenting local agency” means a local agency that has adopted a resolution of its governing body consenting to the community revitalization and investment plan.
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(3)
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“Territory” means the land that is contained within the community revitalization plan.
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(c)
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The provision for the receipt of tax increment funds shall become effective in the tax year that begins after the December 1 first following the adoption of the plan.
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(d)
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At any time prior to or after adoption of the plan, any city, county, or special district, other than a school entity as defined in subdivision (n) of Section 95 of the Revenue and Taxation Code or a successor agency as defined in subdivision (j) of Section 34171, that receives ad
valorem property taxes from property located within an area may adopt a resolution directing the county auditor-controller to allocate its share of tax increment funds within the area covered by the plan according to subdivision (a) to the authority. The resolution adopted pursuant to this subdivision may direct the county auditor-controller to allocate less than the full amount of the tax increment, establish a maximum amount of time in years that the allocation takes place, or limit the use of the funds by the authority for specific purposes or programs, provided that 25 percent of the amount of tax increment designated shall be allocated for affordable housing pursuant to Section 62100. A resolution adopted pursuant to this subdivision may be repealed and be of no further effect by giving the county auditor-controller 60 days’ notice; provided, however, that the county auditor-controller shall continue
to allocate to the authority the taxing entity’s share of ad valorem property taxes that have been pledged to the repayment of debt issued by the authority until the debt has been fully repaid. Prior to adopting a resolution pursuant to this subdivision, a city, county, or special district shall approve a memorandum of understanding with the authority governing the authority’s use of tax increment funds for administrative and overhead expenses pursuant to subdivision (g) of Section 62001.
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(e)
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Upon adoption of a plan that includes a provision for the receipt of tax increment funds according to subdivision (a), the county auditor-controller shall allocate tax increment revenue to the authority as follows:
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(1)
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If the authority was formed pursuant to subparagraph (A) of paragraph
(1) of subdivision (b) of Section 62001, the authority shall be allocated each year specified in the plan that portion of the taxes levied for each city, county, city and county, and special district that has adopted a resolution pursuant to subdivision (d), in excess of the amount specified in paragraph (1) of subdivision (a).
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(2)
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If the authority was formed pursuant to subparagraph (B) of paragraph (1) of subdivision (b) of Section 62001, the authority shall be allocated each year specified in the plan that portion of the taxes levied for each jurisdiction as provided in the joint powers agreement in excess of the amount specified in paragraph (1) of subdivision (a).
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(f)
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If an area includes, in whole or in part, land formerly or currently designated as a part of a
redevelopment project area, as defined in Section 33320.1 of the Health and Safety Code, any plan adopted pursuant to this part that includes a provision for the receipt of tax increment revenues according to subdivision (a) shall include a provision that tax increment amounts payable to an authority are subject and subordinate to any preexisting enforceable obligation as that term is defined by Section 34171 of the Health and Safety Code.
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<ns0:Num>SEC. 4.</ns0:Num>
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Section 62009 is added to the
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, to read:
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<ns0:Num>62009.</ns0:Num>
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<html:p>Taxes authorized to be divided and allocated pursuant to Section 62005 shall not include taxes levied upon any of the following:</html:p>
<html:p>
(a)
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A parcel of land enrolled in a Williamson Act contract.
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(b)
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A parcel of land enrolled in a farmland security zone contract, pursuant to Article 7 (commencing with Section 51296) of Chapter 7 of Part 1 of Division 1 of Title 5.
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<html:p>
(c)
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A parcel of land subject to a Williamson Act contract or a farmland security zone contract that has been canceled or nonrenewed, until the next equalized assessment roll made after
either of the following, at the option of the local agency:
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<html:p>
(1)
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Cancellation or nonrenewal of the Williamson Act contract or the farmland security zone contract.
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(2)
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Rezoning of the parcel for residential, commercial, industrial, or other uses.
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<ns0:Num>SEC. 5.</ns0:Num>
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<html:p>Section 1.5 of this bill incorporates amendments to Section 53398.75 of the Government Code proposed by both this bill and Senate Bill 516. That section of this bill shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2026, (2) each bill amends Section 53398.75 of the Government Code, and (3) this bill is enacted after Senate Bill 516, in which case Section 1 of this bill shall not become operative.</html:p>
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