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DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136

§ 107.10

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code.

(Added by Stats. 2023, Ch. 785, Sec. 1. (SB 734) Effective October 11, 2023.)

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California Revenue and Taxation Code

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