California

Recreational Use/Recreational Trespass Laws

Cal.Civ.Code 846

§ 846. Permission to enter for recreational purposes

An owner of any estate or any other interest in real property, whether possessory or nonpossessory, owes no duty of care to keep the premises safe for entry or use by others for any recreational purpose or to give any warning of hazardous conditions, uses of, structures, or activities on such premises to persons entering for such purpose, except as provided in this section.

A “recreational purpose,” as used in this section, includes such activities as fishing, hunting, camping, water sports, hiking, spelunking, sport parachuting, riding, including animal riding, snowmobiling, and all other types of vehicular riding, rock collecting, sightseeing, picnicking, nature study, nature contacting, recreational gardening, gleaning, hang gliding, winter sports, and viewing or enjoying historical, archaeological, scenic, natural, or scientific sites.

An owner of any estate or any other interest in real property, whether possessory or nonpossessory, who gives permission to another for entry or use for the above purpose upon the premises does not thereby (a) extend any assurance that the premises are safe for such purpose, or (b) constitute the person to whom permission has been granted the legal status of an invitee or licensee to whom a duty of care is owed, or (c) assume responsibility for or incur liability for any injury to person or property caused by any act of such person to whom permission has been granted except as provided in this section.

This section does not limit the liability which otherwise exists (a) for willful or malicious failure to guard or warn against a dangerous condition, use, structure or activity; or (b) for injury suffered in any case where permission to enter for the above purpose was granted for a consideration other than the consideration, if any, paid to said landowner by the state, or where consideration has been received from others for the same purpose; or (c) to any persons who are expressly invited rather than merely permitted to come upon the premises by the landowner.

Nothing in this section creates a duty of care or ground of liability for injury to person or property.

Financial Incentives for Public Access

Property Tax Incentives:
Current Use Programs: 

California also has current use programs for agriculture and timberland.

Statute: California Land Conservation Act of 1965/Williamson Act, California Government Code 51200–51295 (2008), California Timberland Productivity Act of 1982, Cal.Gov.Code § 51100 (Z'berg-Warren-Keene-Collier Forest Taxation Reform Act of 1976), California Fish And Game Code § 1501.5, Article 1.5 §421-430 (Ag is 430)

Method of Assessment: Current use value for agriculture and timber. For tax assessments on agriculture land, there is a rebuttable presumption that the current use is the best use.

Application: Burden on assessor to valuate; burden on landowner to apply to assessor.

Plan Requirements: The state is responsible for keeping an inventory of forest lands required to be part of the program. Zoning must be done according to the inventory. The “A” list contains all eligible forest lands which will be assessed for property tax purposes for growing and harvesting timber as the highest and best use of the land. The “B” list contains all ineligible forest lands. Cal.Gov.Code § 51110.
http://www.boe.ca.gov/proptaxes/proptax.htm

Current Use Taxation for open-space land: 

California does have a current use statute which assesses open-space land at a reduced property tax rate.

Statute: California Government Code §§ 51200–51295 (California Land Conservation Act of 1965/Williamson Act) & California Government Code § 51296 (Super Williamson Act)

: To provide incentives, through reduced property taxes, to deter the early conversion of agricultural and open space lands.

Method of Assessment: Current fair market value with assessment consistent with actual use value rather than potential market value. CA Government Code § 51203

Eligibility Requirements

Application: In cooperating counties, landowners must apply to the county.

Renewal: Contracts are automatically renewed annually unless a party to the contract files a notice of nonrenewal or petitions for cancellation.

Area Requirements: N/A

Plan Requirements: In return for the preferential tax rate, the landowner is required to sign a contract with the county or city agreeing not to develop the land for a minimum 10-year period.

Unique or Functional Characteristics

Local governments must elect to participate. If the local government is a participator, the landowner applies to the county to voluntarily restrict their land to agricultural and “compatible uses.” The counties are responsible for regulating the Williamson Act contracts and most counties attach requirements (in addition to state requirements) such as consistency with the general plan and zoning of the county.

In return for the voluntary restriction, contracted parcels are assessed for property tax purposes at a rate consistent with their actual (agricultural) use, rather than potential market value.

Under the Super Williamson Act, landowners can receive an additional 35% tax reduction in the land's value for property tax purposes if the farmer or rancher keeps their property in the conservation program for at least 20 years.

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Tax incentive specifically for providing access: 

California has no tax incentive to provide hunter access.

Tax Incentive when land is subject to Conservation Easement: 

California assesses land with the capitalization of income method. Article 1.5 § 423. Wildlife habitat contracts are assessed at the average value of other properties with wildlife contracts that were recently sold. California has no tax incentives for land subject to Conservation Easements.
Revenue and Taxation - Article 1.5 § 426. Valuation of land; land subject to contract, agreement, restriction, or easement subject after service of notice of nonrenewal

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Income Tax: 

California does have a tax credit for land donated for the purpose of preserving open space and augmenting public access. Public access is mandatory with every donation except when the terms of a conservation easement prohibit public access.

Statute: Public Resource Code. Division 28 (Natural Heritage Preservation Act of 2000). Revenue and Taxation Code (17053.30)

Program: Land donated for the purposes of preserving open space and agriculture, augmenting public access, and conserving wildlife and endangered species,etc., qualifies for a state income credit, or a corporation tax credit. The donation must be in perpetuity and comport with Section 170(h) of the Federal Tax Code. The donator is entitled to a credit up to 55% of the fair market value of the appraised land. All applications for the credit must include the newly appraised property value. The credit may carry over for 7 years. The state cap for yearly credits is $100,000,000. Public access is mandatory with every donation except when the terms of a conservation easement prohibit public access. This Act was suspended between June 30, 2008 and January 1, 2010. The program becomes effective again on January 1, 2010 until it comes under review on January 1 2015.

Tax: 1% to 10.3% (depending on income)

Enacted: 2000 (suspended 2008-09)

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Hunter Access Program: 

Name of Program: Private Lands Management

Number of Acres: More than 895,640

Private Lands Management offers landowners economic incentives to manage their lands for the benefit of wildlife. The program also offers consultations with biologists to make biologically sound habitat improvements that benefit wildlife,e.g., providing water sources, planting native forage, and constructing brush piles for cover. An informal survey of both hunters and landowners has found broad based support for the program. However, the program does not incorporate a system of evaluating the conservation benefits of habitat improvements.

For additional information regarding this state’s hunter access programs or efforts, please view the Hunting Heritage Action Plan Hunter Access Program Assessment Survey Report.

Case Law

Graves v. U.S. Coast Guard 692 F.2d 71

-Federal government was not shielded from liability for injuries sustained when plaintiff was injured as he dove off cabana into river under California statute restricting liability of landowners who allow public to use their land for recreation, where cabana was located on property leased from government and consideration was given in exchange for permission to camp on property.