Revenue and Taxation Code section 107.10

For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code.

Source: Section 107.10, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=107.­10.­ (updated Oct. 11, 2023; accessed Dec. 29, 2025).

Green check means up to date. Up to date

Verified:
Dec. 29, 2025

§ 107.10's source at ca​.gov