Pruned freeze-damaged trees are considered new plantings

Amended by AB 297
Revenue and Taxation Code §211

Any fruit tree, nut-bearing tree or grapevine damaged in the freeze of January 2007 that is pruned to establish new growth is considered a new planting and thus exempt from taxation during:

  • the first four years after planting for trees; or
  • the first three years for grapevines.

No local agency will be reimbursed for any tax revenues lost due to this amendment.

Effective September 21, 2007