Enhanced infrastructure financing districts and community revitalization and investment areas: allocation of taxes: agricultural land exclusion.

Web page navigation elements added (skip to content, home, accessibility, FAQ, search boxes, bill tracking links, share options).

Formal enrolled document elements removed: signature blocks for Senate Secretary, Assembly Chief Clerk, and Governor's Private Secretary; page numbers; 'Passed the Senate/Assembly' certification lines.

Bill metadata added including version history (Introduced 12/02/24 through Enrolled 09/12/25), vote type (MAJORITY), appropriation status (NO), fiscal committee (NO), and local program (NO).

Fixed a typo in Section 53398.75 subdivision (d) (appearing in both SEC. 1 and SEC. 1.5): 'community college districts, district' was corrected to 'community college district.'

Removed all line numbers throughout the bill text and updated page numbering from 96 to 95, consistent with the enrolled version format.

Added standard enrollment language: 'Passed the Senate September 9, 2025,' 'Passed the Assembly September 8, 2025,' a line for the Governor's receipt date, and signature blocks for the Secretary of the Senate, Chief Clerk of the Assembly, and Private Secretary of the Governor.

The bill now applies to enhanced infrastructure financing districts (Government Code Section 53398.75) in addition to the original infrastructure financing districts (Section 53396). A new section provides the full tax allocation framework for enhanced IFDs, including provisions for subordination to former redevelopment agency obligations and a definition of 'net available revenue' from the Redevelopment Property Tax Trust Fund.

The bill now applies to community revitalization and investment areas (Government Code Section 62005). A new section establishes tax increment allocation rules for these areas, including a requirement that 25 percent of designated tax increment be allocated for affordable housing, a 60-day notice period for agencies to withdraw participation, and subordination to preexisting redevelopment obligations.

New Section 53398.75.1 excludes Williamson Act and farmland security zone contract lands from tax allocation in enhanced infrastructure financing districts, mirroring the exclusion that already applied to regular infrastructure financing districts under Section 53396.1.

New Section 62009 excludes Williamson Act and farmland security zone contract lands from tax allocation in community revitalization and investment areas, extending the agricultural land protection to this third type of financing mechanism.

For enhanced infrastructure financing districts, the amendment authorizes use of revenues from multiple additional funding sources including Mello-Roos Community Facilities Act, Benefit Assessment Act, Improvement Acts, and other local financing tools, provided voter approval is obtained and the infrastructure financing plan is approved.

For community revitalization and investment areas, tax increment funds become effective in the tax year that begins after the December 1 following adoption of the plan, establishing a clear start date for revenue allocation.

All amendments to Section 53396 (regular infrastructure financing districts) and the new Section 53396.1 were deleted entirely. The bill no longer provides an agricultural land tax exclusion for regular infrastructure financing districts, only for enhanced infrastructure financing districts and community revitalization and investment areas.

The rule for when the agricultural land tax exclusion ends was changed from requiring BOTH (1) cancellation or nonrenewal of the Williamson Act or farmland security zone contract AND (2) rezoning of the parcel, to allowing the local agency to choose EITHER condition alone. This gives local agencies more flexibility in determining when farmland becomes subject to tax increment financing allocations.

Minor text correction in the definition of 'net available revenue' adding the word 'district' after 'community college districts' (appears to be a grammatical fix). Page numbering and formatting adjusted throughout.