Cal. RTC § 214.03
This is the official text of Cal. RTC § 214.03, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(a) Property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, tribal traditional knowledge, as defined in subdivision (p) of Section 8012 of the Health and Safety Code, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a federally recognized Indian tribe or a wholly owned subsidiary of a federally recognized Indian tribe shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and in Section 5 of Article XIII of the California Constitution and in Section 214.
(b) The exemption provided by this section shall not apply to property that is reserved for future development.
(c) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:
(A) Activities resulting in direct or in-kind revenues, provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and parking and admission fees collected for purposes of public enjoyment.
(B) Any lease of the property for a purpose that furthers the conservation objectives of the property, as provided in a qualified conservation management plan for the property.
(2) The activities and lease described in paragraph (1) may not generate unrelated business income.
(3) For purposes of this subdivision, a “qualified conservation management plan” means a plan that satisfies all of the following:
(A) Identifies both of the following:
(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, tribal traditional knowledge, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.
(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve those goals.
(B) Describes both of the following:
(i) The natural resources, tribal traditional knowledge, and recreational attributes of the property.
(ii) Potential threats to the conservation values or areas of special concern.
(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.
(d) This section shall apply to property tax lien dates for the 2026–27 fiscal year to the 2031–32 fiscal year, inclusive.
(e) This section shall remain in effect only until January 1, 2033, and as of that date is repealed.
(b) The exemption provided by this section shall not apply to property that is reserved for future development.
(c) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following:
(A) Activities resulting in direct or in-kind revenues, provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and parking and admission fees collected for purposes of public enjoyment.
(B) Any lease of the property for a purpose that furthers the conservation objectives of the property, as provided in a qualified conservation management plan for the property.
(2) The activities and lease described in paragraph (1) may not generate unrelated business income.
(3) For purposes of this subdivision, a “qualified conservation management plan” means a plan that satisfies all of the following:
(A) Identifies both of the following:
(i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, tribal traditional knowledge, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty.
(ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve those goals.
(B) Describes both of the following:
(i) The natural resources, tribal traditional knowledge, and recreational attributes of the property.
(ii) Potential threats to the conservation values or areas of special concern.
(C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements.
(d) This section shall apply to property tax lien dates for the 2026–27 fiscal year to the 2031–32 fiscal year, inclusive.
(e) This section shall remain in effect only until January 1, 2033, and as of that date is repealed.
Status: in_force · Read it on the official government site
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