The California Land Conservation Act of 1965, also known as the Williamson Act, was adopted by the State Legislature in 1965 and voluntarily implemented by the Stanislaus County Board of Supervisors in January of 1969. The Act permits a landowner, whose land is used for agriculture, to enter into a contract with the County guaranteeing that the land will continue to remain in farming for a period of at least ten years. In return for this guarantee, the County assesses taxes based on the agricultural value of the land rather than the market value.
Stanislaus County has implemented Assembly Bill (AB) 1265 providing an opportunity for counties to offset a portion of the loss of Williamson Act Subvention funds by establishing a local self-help subvention program. AB 1265 allows counties to voluntarily implement new contracts that are ten percent shorter in return for a ten percent reduction in the landowner's property tax relief. The increased revenue resulting from the reduction in the landowner's property tax relief is transferred directly to the County's General Fund. If a landowner does not want to participate in a nine year contract with its reduced level of benefit, the landowner has the option to non-renew the contract. Counties are eligible to participate if they determine that the County received less than one-half of the foregone property tax revenue (Williamson Act Subvention funds) pursuant to Government Code Section 16142(e) for the previous fiscal year. AB 1265 is a temporary solution remaining in effect only until January 1, 2016. Senate Bill 1353 enacted in 2014 authorizes the local self-help subvention program indefinitely when locally implemented.