{"code":"RTC","codeName":"Revenue and Taxation Code","section":"214.09","citation":"Rev. & Tax. Code, § 214.09","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 1. Taxation Base [201. - 287.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1"},{"name":"ARTICLE 1. Taxable and Exempt Property [201. - 242.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1/article-1"}],"history":"Added by Stats. 2014, Ch. 671, Sec. 4.   (AB 1760)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>For purposes of Sections <a href=\"/rtc/214.06\">214.06</a>, <a href=\"/rtc/214.07\">214.07</a>, and <a href=\"/rtc/214.08\">214.08</a>, all of the following shall apply:</p><p>(a) “Local government” means any city, county, city and county, housing authority, housing successor to a redevelopment agency, or a joint powers agency that has approved land use entitlements or building permits, provided land or financing, or approved the issuance of tax-exempt bonds pursuant to the federal Tax Equity and Fiscal Responsibility Act for the low-income housing project.</p><p>(b) “Low-income housing project” means a low-income housing project that is eligible for the exemption provided by subdivision (g) of Section <a href=\"/rtc/214\">214</a>.</p><p>(c) “Payment in lieu of taxes agreement” means any agreement entered into between a local government and a property owner of a low-income housing project that requires the owner of the low-income housing project to pay the local government a charge to compensate the local government for lost property tax revenues resulting from the low-income housing project receiving an exemption pursuant to subdivision (g) of Section <a href=\"/rtc/214\">214</a>.</p>","text":"For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply: (a) “Local government” means any city, county, city and county, housing authority, housing successor to a redevelopment agency, or a joint powers agency that has approved land use entitlements or building permits, provided land or financing, or approved the issuance of tax-exempt bonds pursuant to the federal Tax Equity and Fiscal Responsibility Act for the low-income housing project. (b) “Low-income housing project” means a low-income housing project that is eligible for the exemption provided by subdivision (g) of Section 214. (c) “Payment in lieu of taxes agreement” means any agreement entered into between a local government and a property owner of a low-income housing project that requires the owner of the low-income housing project to pay the local government a charge to compensate the local government for lost property tax revenues resulting from the low-income housing project receiving an exemption pursuant to subdivision (g) of Section 214.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-214-09","source":"California Legislative Information bulk export (pubinfo)"}