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Cal. Revenue and Taxation Code § 402.2

Cal. Revenue and Taxation Code § 402.2

California · California Revenue and Taxation Code · Status: effective · Effective 2017-01-01

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Cal. Revenue and Taxation Code § 402.2, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916952
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Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded. Nothing in this section shall be construed to prevent the assessor from considering a contract that restricts the use of the property to owner-occupied housing available at affordable housing cost, including under any locally adopted inclusionary housing program, for purposes of applying Section 402.1 or subdivision (a) of Section 110.