Real property tax; special and separate assessment of open space in certain counties.

Requires the assessing official in any county that experienced at least a 14 percent increase in population from 2010 to 2016 to specially and separately assess real property that is devoted to open space use and that contains at least 20 acres on the basis of the actual physical use of the property, if requested to do so by the owner. The measure is effective for taxable years beginning on or after January 1, 2018.