California Revenue and Taxation Code

§ 214.03

RTC § 214.03 Effective Feb 10, 2026Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute 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:

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Legislative history

Added by Stats. 2026, Ch. 2, Sec. 1. (AB 1485) Effective February 10, 2026. Repealed as of January 1, 2033, by its own provisions.