California Revenue and Taxation Code

§ 214.18

RTC § 214.18 Effective Sep 28, 2022Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

(a)Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if the property is owned by a community land trust, otherwise qualifying for exemption under Section 214, and all of the following conditions are met:

(1)The property is being or will be developed or rehabilitated as any of the following:

(A)An owner-occupied single-family dwelling.

…

Legislative history

Amended by Stats. 2022, Ch. 656, Sec. 1. (AB 2651) Effective September 28, 2022. Repealed as of January 1, 2027, by its own provisions.