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

Assembly Member Macedo's tribal land conservation measure creates two temporary tax exemptions designed to facilitate Native American tribes' efforts to reclaim and preserve ancestral lands. The legislation exempts qualifying tribal properties from property taxes when used exclusively for conservation, cultural preservation, or recreational purposes, provided the land is owned and operated by federally recognized tribes or their wholly owned subsidiaries. This exemption applies to property tax assessments from fiscal year 2026-27 through 2031-32.

The bill also establishes a documentary transfer tax exemption for "tribal land return transactions" through January 2031. These transactions must transfer land to tribes in fee simple and include restrictive covenants limiting land use to cultural, educational, recreational, or conservation purposes while prohibiting commercial activities. To track the exemptions' implementation, the Board of Equalization must report annually on metrics including total acreage returned to tribal ownership, number of qualifying transactions, and aggregate tax savings.

Local tax officials gain expanded duties to administer these exemptions, with state reimbursement available if the Commission on State Mandates determines the measure imposes mandated costs on local agencies. The provisions take immediate effect as a tax levy under the California Constitution, with both exemptions set to expire by 2033 unless extended by future legislation.