Brennan, Jewett, Hackett. Land Management, Brokerage and Appraisals Call

The Williamson Act and agricultural land use

A large share of valley farm and ranch ground is under a Williamson Act contract. For a buyer, it means lower property tax and a use restriction that comes with the land.

The California Land Conservation Act, known as the Williamson Act, lets a landowner sign a contract with the county to keep land in agricultural or open-space use. In exchange, the property is assessed on the income value of its agricultural use rather than its market value. Counties administer the contracts. The contract renews automatically each year unless the owner or county gives notice of nonrenewal, which starts a roughly nine-year period during which assessed value steps back toward market value.

That is why several of our listings say taxes "will remain low at the close of escrow": the contract runs with the land. It also limits what the land can be used for, and buyers should read the contract and check its status with the county for every parcel. Several of our closings carried the contract, including County Road 89 near Winters, the Binghamton Road and Comber Ranch properties near Dixon, and the Highway 20 ranch. Others did not: Karnack Road near Robbins was not enrolled, and its listing noted taxes of about one percent of the sale price at close of escrow. The Road 90 almond property was described as having potential for enrollment.

General information only. Contract terms, remaining term and any nonrenewal notice are specific to each parcel and county.

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