Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 259.14

259.14. Low income housing exemption cap affidavit. (a) The claim for welfare exemption on qualified property, in addition to giving any other information as prescribed by the board, shall be accompanied by an affidavit that provides both of the following:

(1) A list of units occupied by lower income households for which the exemption is claimed.

(2) All of the following nonpersonally identifiable information about the occupants of the units listed pursuant to paragraph (1):

(A) The actual household income of the occupant.

(B) The maximum rent that may be charged to the occupant.

(C) The actual rent charged to the occupant.

(b) The affidavit required to accompany the claim for welfare exemption pursuant to subdivision (a) shall be confidential and shall not be subject to public disclosure.

(c) For purposes of this section, “qualified property” has the same meaning as that term is defined in Section 214.17.

History.—Added by Stats. 2016, Ch. 836 (SB 996), in effect January 1, 2017.

Note.—Section 5 of Stats. 2016, Ch. 836 (SB 996), provided that the Legislature finds and declares that this section imposes a limitation on the public’s right of access to the meetings of public bodies or the writings of public officials and agencies within the meaning of Section 3 of Article I of the California Constitution. Pursuant to that constitutional provision, the Legislature makes the following findings to demonstrate the interest protected by this limitation and the need for protecting that interest:

In order to protect the privacy of an individual’s personal and financial information contained in an affidavit accompanying a claim for welfare exemption, as required by this act, it is in the state’s interest to limit public access to information.

Section 6 thereof provided that the Legislature finds and declares that this section furthers, within the meaning of paragraph (7) of subdivision (b) of Section 3 of Article I of the California Constitution, the purposes of that constitutional section as it relates to the right of public access to the meetings of local public bodies or the writings of local public officials and local agencies. Pursuant to paragraph (7) of subdivision (b) of Section 3 of Article I of the California Constitution, the Legislature makes the following findings:

The protection of sensitive personal and personal financial information contained in an affidavit accompanying a claim for welfare exemption, as required by this act, is consistent with and furthers proper access to documents and information in the possession of local government agencies.