Claim for Exemption when at least 30% of the property for rental housing, and the tenants are persons of low income as defined in section 50079.5 of the health and safety code.
The rents charged must not exceed the limits provided in section 50033 of health and safety code. An affidavit affirming that the tenant's incomes and rents do not exceed those limits must be attached.
Section 237 of the California Revenue & Taxation Code provides that property used exclusively for providing housing for lower income households can qualify for an exemption from property taxes.
The exemption will not be allowed without the income affidavit
