Commercial Real Estate in Mather: Mather Field SPA, Airport Districts and Base Reuse Rules

By Matthew Martinez, Founder, CEO & Managing Broker, Diamond Real Estate Group. California DRE #01869679.

Mather is the former Mather Air Force Base east of Sacramento, now a mix of Sacramento Mather Airport, industrial and office buildings, a regional park, converted base housing and land still awaiting a master plan. Commercial property here is governed less by ordinary zoning than by a base reuse plan with airport overlays, environmental conditions and design review. Confirm which district and which jurisdiction cover a parcel before relying on this page, because part of the old base is now inside Rancho Cordova.

Who controls the parcel

The unincorporated part of Mather is regulated by Sacramento County through the Mather Field Special Planning Area. The SPA was adopted May 20, 1992 by zoning map amendment 4952, with the U.S. Department of Defense as applicant, and amended September 13, 2016. It implements the Mather Field Specific Plan, adopted by Board Resolution 97-0545 and substantially revised by Resolution 2016-0705, with a revised final EIR released June 9, 2016.

Split jurisdiction. Land that was once County territory but is now inside the City of Rancho Cordova has been removed from the SPA, and part of the Main Base District lies in the city. For those parcels, Rancho Cordova’s code applies instead; see our Rancho Cordova commercial guide.

Airport and federal layers. The County’s Department of Airports regulates the runway and environs subarea, and the SPA ties land transfers to Air Force, U.S. EPA and California EPA remediation conditions. Expect a purchase to involve deed restrictions and environmental covenants that ordinary commercial land does not have.

Mather zoning for commercial, industrial and mixed use

Airport-related industry and the business districts

Aviation and logistics. The North Airport subarea and the Industrial District are where Mather differs most from a typical suburban business park. Uses that would be hard to site elsewhere in the county, such as aircraft engine testing, a fuel farm, freight and truck terminals and semiconductor or circuit board manufacturing, are written into the district rules on top of the M-1 and MP use lists.

Main Base. The Main Base subarea is intended as the pedestrian-oriented center, drawing on shopping center, office and industrial-office park uses, with an open space corridor through it.

Neighborhood retail. The Limited Commercial District next to the former base housing uses LC zoning for neighborhood-serving shops.

Design review levels. Under Section 603-16, most public and private projects need design review before building permits:

• Level I. Buildings up to 75,000 square feet are decided by the Planning Director, appealable to the Board of Supervisors.
• Level II. Buildings over 75,000 square feet go to the Board.
• Standards. Review checks the SPA’s performance and development standards. The design guidelines are encouraged, but they are not grounds for approval or denial.
• Deviations. Possible for appurtenance height, setbacks, parking, signs, fencing and landscaping.
• Exemptions. Minor exterior work under $1,000 and routine maintenance.

Airport, environmental and infrastructure conditions

• Airspace. All development must comply with FAA Part 77 rules on objects affecting navigable airspace, so building and crane heights need checking near the runways.
• Safety zones. Projects in Mather’s approach and departure and overflight safety zones must follow the SPA’s land use compatibility for airport safety table.
• Noise-sensitive uses. Housing needs an avigation easement, disclosure that the site is in the Mather Airport Policy Area, and an acoustical study showing interior noise at or below 45 dB CNEL.
• Water. No new entitlements beyond the existing supply, about 5,000 acre-feet a year, until a Master Water Plan is adopted, and Zone 40 annexation and fees apply. Confirm the status for any project that adds demand.
• Contamination. The SPA requires soil and groundwater sampling, asbestos and lead abatement, and coordination with the Air Force and environmental regulators on remediation.
• Infrastructure fees. Development pays under an adopted financing plan or signs an agreement to contribute to infrastructure and maintenance costs.
• Habitat. Wetland and special-status species surveys, federal Section 404 and state streambed permits, oak protection and a 300-foot raptor nest buffer in breeding season can apply.
• Odor disclosure. Commercial-recreation parcels in the southeast part of the SPA need a rendering plant odor disclosure.
• Transportation. Projects must join a Transportation Management Association or run an equivalent program.

Transfer tax, business tax and property tax

The Sacramento County Clerk-Recorder charges documentary transfer tax of $0.55 per $500 of value, less assumed loans, and lists only the City of Sacramento as adding a city tax, so Mather sales on either side of the Rancho Cordova line should carry the County rate. A business in the unincorporated SPA needs a County General Business License from the Department of Finance. Some airport-area land may be offered on ground lease rather than sold, so confirm whether you are buying a fee interest or a leasehold. A sale generally triggers Proposition 13 reassessment, and a taxable possessory interest can apply to leased public land.

Due diligence that matters in Mather

Start with our commercial due diligence checklist, then add:

• Confirm County or Rancho Cordova jurisdiction and the SPA district and subarea.
• Pull the deed, environmental covenants and any Air Force transfer or remediation conditions.
• Check Part 77 height limits and safety zone rules for any new building or rooftop equipment.
• Confirm water availability under the SPA’s supply limit and Zone 40 fees.
• Confirm whether the parcel is fee land or an airport ground lease, and the lease term.
• Ask whether Level I or Level II design review applies to your project’s size.

Questions people ask

Sources & notes

1. Sacramento County, Mather Field SPA (603-010)
2. Sacramento County, Special Planning Areas directory
3. Sacramento County Zoning Code, Chapter 2
4. Sacramento County Clerk-Recorder, Documentary Transfer Tax
5. Sacramento County Department of Finance, business license FAQ

Note: We could not read the SPA’s development standards (603-20.6), maps or the separate Mather Airport land use compatibility plan, so height, FAR and setback figures are not given here. Ground lease practices are general, not verified for specific parcels.

This page is general information, not legal or tax advice. Last reviewed October 2026 by Matthew Martinez.

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