9100 Tax Relief
7505 - SUBVENTIONS FOR OPEN SPACE
The Williamson Act permits cities and counties to enter into contracts with landowners to limit the use of land to agricultural, scenic, and open space purposes. Article XIII, Section 8, of the California Constitution permits land under such restrictions to be assessed at other than market value based on its limited uses. The state provides reimbursements to cities and counties to partially defray the loss of property tax revenues. The Department of Conservation administers this program.