Enhanced infrastructure financing districts and community revitalization and investment areas: allocation of taxes: agricultural land exclusion.

Senator Cabaldon's legislation modifies how local infrastructure financing districts and community revitalization authorities handle property taxes from agricultural lands under conservation contracts. The bill excludes properties enrolled in Williamson Act or farmland security zone contracts from tax allocations that typically fund local infrastructure and revitalization projects.

Under current law, enhanced infrastructure financing districts and community revitalization authorities can receive portions of property taxes from lands within their boundaries to finance public improvements and community development. The new provisions prevent these entities from claiming tax revenue from agricultural parcels protected by conservation contracts until either the contracts expire or the land is rezoned for non-agricultural use.

The measure maintains existing protections for school district funding and preserves the subordination of district obligations to former redevelopment agency commitments. Local agencies retain authority to utilize other financing mechanisms, such as special assessments and community facilities districts, provided they obtain necessary voter approval and include the funding sources in their infrastructure plans.