Rev. & Tax. Code, § 214.06 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 214.06
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Added by Stats. 2014, Ch. 671, Sec. 2. (AB 1760) Effective January 1, 2015. See identical section added by Stats. 2014, Ch. 693.
Another version listed by the Legislative Counsel
Added by Stats. 2014, Ch. 693, Sec. 3. (SB 1203) Effective January 1, 2015.
(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.
History (another version listed by the Legislative Counsel)
Added by Stats. 2014, Ch. 693, Sec. 3. (SB 1203) Effective January 1, 2015.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=214.06.
- Text hash
- sha256 b7333bb974d72198d4b0e219ed56518e9229fe9f307679ca24352c6fc5375779
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
- the Legislative Counsel lists 2 versions of this section; the version shown is the one in force by its history, the other is under "Another version listed by the Legislative Counsel" (current)
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 214.06. Each shows the citation as that text prints it.
Revenue and Taxation Code
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