Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > R > 732.0000 RENTAL HOUSING EXEMPTION > Annotation 732.0020

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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732.0000 RENTAL HOUSING EXEMPTION

See Welfare Exemption

732.0020 Exclusive Use. Revenue and Taxation Code section 236 exempts property "which is used exclusively and solely for rental housing and related facilities for tenants who are persons of low income." Thus, property must be rented exclusively and solely to tenants who are persons of low income, as defined. C 2/6/1998.