Additional exemption - Construction in the downtown central incentive zone.
San José Municipal Code § 4.64.033
in effect4.64.033 - Additional exemption - Construction in the downtown central incentive zone.
A. The collection of the tax imposed under this chapter, to the extent not already suspended, shall be suspended and shall not be collected with respect to the new construction of any multifamily housing project within that area designated as the central incentive zone.
B. For the purposes of this section, the following words and phrases shall have the following meanings:
1. "Central incentive zone" means that area so designated on that certain map dated October 13, 1981, entitled "Central Incentive Zone Map," on file with the clerk of the City of San José. Said map is incorporated in this section by this reference.
2. For multifamily housing projects other than single-room occupancy housing, "dwelling unit" shall have the meaning set out in Section 4.54.020.C. For single-room occupancy housing, "dwelling unit" means each residential unit contained in the single-room occupancy housing structure.
3. "Multifamily housing project" means:
a. A residential project containing more than four dwelling units; and
b. Single-room occupancy housing.
4. "New construction" means construction for which a building permit is issued on or after September 15, 1989.
5. "Project" means one or more buildings containing similarly constructed units, the site(s) on which the building(s) is located, and any functionally related facilities. Multiple buildings will constitute a project only if they are bound together as a result of proximate location, common ownership, and common financing.
6. "Single-room occupancy housing" means a structure consisting of more than four units where such units are designed and constructed as the primary residence of individual persons capable of independent living and where such units do not contain food preparation and/or sanitary facilities. Single-room occupancy housing does not include single-family residential structures, guesthouses, residential care facilities, residential service facilities, extended care facilities, emergency residential shelters, fraternity or sorority houses, or hotels intended primarily for transient use.
C. The suspension of the collection of the tax provided in this section shall apply to construction of single-room occupancy housing only if:
1. Such construction is for the purpose of replacing single-room occupancy housing which existed in the central incentive zone on June 20, 1989, but was lost because of:
a. Redevelopment; or
b. Change of use; or
c. Fire which was beyond the control of the owner; and
2. Such construction is located in an area which the city council has, by resolution, determined is appropriate for single-room occupancy housing.
D. The suspension of the collection of taxes provided by this section shall remain in effect until December 31, 2001, unless further action is taken by ordinance of the city council prior to that date.
(Ords. 20774, 22427, 23234.1, 24148.)
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_CH4.64RECOTA_4.64.033ADEXONDOCEINZOFetched: 11/1/2026