DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 1. Taxation Base 201-287›ARTICLE 1. Taxable and Exempt Property 201-242

§ 214.06 (Stats. 2014, Ch. 693)

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

(a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter into a payment in lieu of taxes (PILOT) agreement with a property owner of a low-income housing project. Any PILOT agreement entered into in violation of this subdivision shall be void and unenforceable.

(b) An inference shall not be drawn from the enactment of this section with regard to whether the law, as it read prior to January 1, 2015, authorized a local government to enter into a PILOT agreement.

(Added by Stats. 2014, Ch. 693, Sec. 3. (SB 1203) Effective January 1, 2015.)

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California Revenue and Taxation Code

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