Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 535.0004

535.0004 Caltrans—Surplus Residential Housing. Surplus single-family residential properties sold for less than market value by Caltrans to qualified buyers pursuant to its Right to Purchase Agreement imposing terms, conditions, and restrictions to assure that such housing would remain available to persons of low or moderate incomes were subject to land use restrictions within the meaning of Revenue and Taxation Code section 402.1. LTA 7/7/1981 (No. 81/74).