Property tax: documentary transfer tax: exemptions: Native American tribes.

Assembly Member Macedo's proposal to expand property tax and documentary transfer tax exemptions for Native American tribes would create new pathways for tribal land preservation and cultural stewardship in California. The legislation establishes temporary tax relief for federally recognized tribes that acquire and maintain lands for conservation, education, and recreational purposes.

The bill creates a property tax exemption for tribal lands used exclusively for preserving native plants, animals, biotic communities, or geological formations, provided the property remains open to the public and operates under a qualified conservation management plan. This exemption would apply from the 2026-27 through 2031-32 fiscal years. The legislation also exempts "tribal land return transactions" from documentary transfer taxes through 2031, specifically for acquisitions that include deed restrictions limiting land use to cultural, educational, recreational, or conservation purposes.

To measure outcomes, the bill requires annual reporting from both the Board of Equalization and Legislative Analyst's Office on metrics including the number and value of qualifying transactions, acreage of land reclaimed by tribes, and total taxes exempted. The data collection framework establishes baseline measurements from the year prior to implementation to track the exemptions' utilization over time. Local agencies and school districts would receive state reimbursement for any costs associated with administering the new requirements.