California Natural Resources Agency

Audience(s): Tribes

Tribal Stewardship Policy priorities: Ancestral Land Return; Durability; Caring for the Land; Funding Stewardship; Navigating State Agencies

Objectives: This toolkit entry highlights strategies and resources for planning for and navigating taxes for California Native American tribes pursuing tribal stewardship. It also highlights opportunities for non-tribal partners in tribal stewardship to leverage tax benefits when returning ancestral lands to California Native American tribes.

This toolkit entry was developed to support the implementation of California Natural Resources Agency’s Tribal Stewardship Policy and Toolkit. This webinar and associated resources are intended to increase the capacity of tribes, state agencies, and non-tribal entities to advance tribal stewardship, including tribal access, collaboration, and ancestral land return according to the CNRA Tribal Stewardship Policy.

This toolkit entry highlights strategies and resources for planning for and navigating taxes for California Native American tribes pursuing tribal stewardship.

Watch the webinar

   

This webinar features Nicole Johnson Raphaely, board member at Native American Land Conservancy, who discusses best practices for tribal land trusts when planning for fee simple property acquisitions, and Rocio Astoquilca, a Senior Specialist Property Appraiser in the County Assessed Properties Division at the California State Board of Equalization (BOE), who discusses the BOE processes and forms for property taxes. You can download the Board of Equalization slides here: Presentation on Navigating Taxes for Tribal Stewardship

Resources

• Resources from the Board of Equalization
  • Contact information for all County Assessors
  • Publication 29: CA Property Tax Overview
  • Property Tax Annotations regarding Indian Lands
  • Supplemental Assessment information
  • BOE Letters to Assessors, on various topics
  • Publication 149: Property Tax Welfare Exemption
    • First-time filers claiming the Welfare Exemption will file Form BOE-267 with the County Assessor. You can find forms on the Cal-Assessor e-Forms website, but always check with the County Assessor to ensure you have the most current version of the form.
  • Assessors Handbook 401: Change in Ownership
  • Property Tax Exemptions (Overview)
• Williamson Act
  • Learn more about the Williamson Act Program here: Agricultural Lands - California State Board of Equalization
  • Williamson Act Program (California Department of Conservation)
• Sustainable Economies Law Center Resources for Land Stewards includes a variety of resources for planning for and financing land return, some of which are highlighted below.
  • How to Get a Property Tax Welfare Exemption (2022)
    • Who should use this guide: California groups who are building radical real estate projects together and are considering applying for property tax exemption.
  • Tax categories explained by cake!
    • This video micro-training walks viewers through various tax categories.
  • A cartoon on nonprofit 990 tax returns
    • This video guides non-profits through the annual information return file to provide the IRS with operating information.
  • Speak to a Lawyer: Resilient Communities Legal Cafe
    • The Resilient Communities Legal Cafe is a first-come, first-serve, donation-based legal advice session. You can join in-person, or online.
• Resource Generation is an organization that offers resources and guides for land return transactions
  • Check out the Resources for Land Justice document, which includes a description of various types of land return and the benefits of each type, and also offers templates for land return projects, including land return, loan agreements, and conservation easements. The “Facilitation” tab also includes resources that can support individuals seeking to engage in ancestral land return to tribes.