Additional exemption - Housing constructed with government assistance.
San José Municipal Code § 4.46.032
in effect4.46.032 - Additional exemption - Housing constructed with government assistance.
The tax imposed under this chapter shall not apply to the construction of dwelling units financed or assisted by the federal government pursuant to any of the following:
A. Section 202 of Public Law 86-372, as amended (12 U.S.C. 1701(q)) (Housing Act of 1959);
B. Public Law 75-412, (U.S. Housing Act of 1937) and Public Laws 93-383 and 95-128 (Housing and Community Development Acts of 1974 and 1977);
C. Section 8 of Public Law 73-479 (U.S. Housing Act of 1937) as added by Public Laws 93-383 and 95-128 (Housing and Community Development Acts of 1974 and 1977);
D. Section 236 of Public Law 90-448 (12 U.S.C. 1715(z)), as amended.
(Ord. 19485.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.46BUSTCOTA_4.46.032ADEXOUCOGOASFetched: 11/1/2026