CA AB2207

Allows property used for preservation of native plants, animals, geological formations, or open-space lands to qualify for welfare tax exemption if owned by a charitable organization meeting specified requirements.

Exempts revenue-generating activities from disqualifying a property from tax exemption, including grazing leases, hunting and camping permits, caretaking rents, and admission fees, provided activities further conservation objectives outlined in a qualified conservation management plan.

Requires a qualified conservation management plan identifying the property's conservation purposes, natural resources, threats to conservation values, and timeline for management activities and property inspections.

Applies commencing with the 2013-14 fiscal year and remains operative through the 2022 lien date, after which the section becomes inoperative and is repealed as of January 1, 2023.

Prohibits the state from reimbursing local agencies for property tax revenues lost due to this exemption, notwithstanding existing reimbursement requirements.