Commission recommends modifying Open Space property tax exemption after equity concerns
Sep 23, 2026
The commission voted to recommend a modification to the Open Space property tax exemption, citing equity concerns and a fiscal estimate of about $17.5 million for FY2027; some members said the benefit disproportionately favors private recreational uses.
The full story
The Tax Expenditure Review Commission voted to recommend modifying the Open Space property tax expenditure (measure 13.03) after members raised concerns about who benefits from the exemption. The Legislative Budget Office presented an FY2027 fiscal estimate of $17.5 million and reported utilization data through tax year 2024; commissioners discussed that the provision, adopted in 1969, has no sunset date.
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