Rev. & Tax. Code, § 259.14 · Article 2. Procedure to Claim Exemptions
Rev. & Tax. Code, § 259.14
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The claim for welfare exemption on qualified property, in addition to giving any other information as prescribed by the board, shall be accompanied by an affidavit that provides both of the following:
(1) A list of units occupied by lower income households for which the exemption is claimed.
(2) All of the following nonpersonally identifiable information about the occupants of the units listed pursuant to paragraph (1):
(A) The actual household income of the occupant.
(B) The maximum rent that may be charged to the occupant.
(C) The actual rent charged to the occupant.
(b) The affidavit required to accompany the claim for welfare exemption pursuant to subdivision (a) shall be confidential and shall not be subject to public disclosure.
(c) For purposes of this section, “qualified property” has the same meaning as that term is defined in Section 214.17.
Notes and commentary — not statutory text
History
Added by Stats. 2016, Ch. 836, Sec. 3. (SB 996) Effective January 1, 2017.
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=259.14.
- Text hash
- sha256 7f4c2992011738806b49d4a168b07f8851c111b8ec9c4b4564094abddc3e3f7a
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.