Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
880.0155 Low Income Housing. A proposed Payment In Lieu of Tax (PILOT) Agreement between a county and an owner of a low income housing project that qualifies for the welfare exemption is invalid because it is not authorized by the California Constitution or any statute. The PILOT agreement specifies that the payment is a tax and, therefore, constitutes a waiver of the welfare exemption. The agreement would also disqualify the property for the exemption as the owner would not be able to satisfy the certification required by Revenue and Taxation Code section 214(g)(2)(B) because the payment would be made pursuant to the PILOT agreement. Thus, no funds would be used to maintain the affordability of, or reduce rents otherwise necessary for, the units occupied by lower-income households. C 9/29/2003.