CaliforniaTribal groups may receive tax breaks for eligible land
Qualifying tribal nonprofits and wholly owned tribal entities may receive tax exemptions for eligible conservation land and qualifying land returns.
What it does
Qualifying tribal nonprofits and wholly owned tribal entities may use the conservation property tax exemption for eligible land that is open to the public and meets conservation rules.
Qualifying land returns to tribal nonprofits and wholly owned tribal entities may be exempt from transfer tax if the land has required use restrictions.
The Board of Equalization must report each year on available data about land and transfers covered by the tribal tax exemptions.
Argument forTribes may face fewer tax barriers when reclaiming land for conservation or transferring it to qualifying tribal organizations.
Argument againstLocal governments may collect less transfer tax on qualifying land returns, which could leave them with less money for local needs.
More detail
Qualifying tribal nonprofits and wholly owned tribal entities may have eligible conservation land treated as covered by the property tax exemption. The added eligible owners are nonprofit corporations chartered by federally recognized tribes under tribal law or federal law, and wholly owned tribal entities organized under the owning tribes’ laws or authorized by them. The land must be used only for listed conservation purposes or for open-space recreation and scenic enjoyment, and it must be open to the public subject to reasonable restrictions. Land reserved for future development does not qualify. Revenue-generating activities and leases must support conservation goals in a qualified plan and cannot generate unrelated business income. The exemption applies to property tax lien dates for fiscal years 2026–27 through 2031–32, inclusive. This provision is repealed on January 1, 2033.
The transfer tax exemption may cover qualifying land returns to tribal nonprofits and wholly owned tribal entities. The added recipients are nonprofit corporations chartered by federally recognized tribes under tribal law or federal law, and qualifying wholly owned tribal entities. The land must transfer in fee simple, meaning full ownership, with restrictions that bar commercial activity and limit use to cultural, educational, recreational, or conservation purposes. The transfer tax exemption remains in effect only until January 1, 2031.
The Board of Equalization must publish yearly reports on the tax exemptions and related land transfers. The reports cover the conservation property and tribal land transfer tax exemptions in this act. Reports must include county data when available on exempted land, qualifying transfers, land value, and transfer taxes not collected, plus baseline measurements from the year before the effective date. The first report is due by March 1, 2028, and another is due each March 1 after that.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 27Chaptered by Secretary of State - Chapter 584, Statutes of 2026.Latest
- Sep 27Approved by the Governor Gavin Newsom.Became Law
- Sep 15Enrolled and presented to the Governor at 3 p.m.To Governor
- Sep 1
- Vote recorded AB 2167 Macedo Concurrence in Senate Amendments. Result: pass.Lower
- Aug 31Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 7027.).Major
- Aug 28In Assembly. Concurrence in Senate amendments pending.
- Aug 27Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).Passed Senate
- Vote recorded 3rd Reading AB2167 Macedo By Niello. Result: pass.Upper
- Aug 13Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- Aug 13From committee: Do pass. (Ayes 7. Noes 0.) (August 13).Minor
- Aug 3In committee: Referred to APPR. suspense file.Minor
- Vote recorded Placed on suspense file. Result: pass.Upper
- Jun 24From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- Jun 11From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.Major
- Jun 8In committee: Set, first hearing. Hearing canceled at the request of author.
- Jun 3Referred to Com. on REV. & TAX.Minor
- May 21In Senate. Read first time. To Com. on RLS. for assignment.Minor
- Vote recorded AB 2167 Macedo Assembly Third Reading. Result: pass.Lower
- May 21Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 5226.)Passed Assembly
- May 18Read second time. Ordered to third reading.Minor
- May 14From committee: Do pass. (Ayes 15. Noes 0.) (May 14).Minor
- Vote recorded Do pass. Result: pass.Lower
- May 14Joint Rule 62(a), file notice suspended. (Page 5030.)
- May 13In committee: Set, first hearing. Referred to APPR. suspense file.Minor
- Apr 30Re-referred to Com. on APPR.Minor
- Apr 29Read second time and amended.Major
- Apr 28From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 27).Major
- Apr 27
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Apr 13In committee: Set, first hearing. Referred to REV. & TAX. suspense file.Minor
- Apr 6In committee: Hearing postponed by committee.
- Mar 3Re-referred to Com. on REV. & TAX.Minor
- Mar 2From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.Major
- Mar 2Referred to Com. on REV. & TAX.Minor
- Feb 19From printer. May be heard in committee March 21.
- Feb 18Read first time. To print.Introduced
Taxes & BudgetEnvironment & EnergyMental Health