Exemptions - Building constructed for lease to county for multiservice center purposes.
San José Municipal Code § 4.54.031
in effect4.54.031 - Exemptions - Building constructed for lease to county for multiservice center purposes.
The tax imposed under this chapter shall FL not apply to the construction of any building which, under a binding lease, is leased to the county of Santa Clara (hereinafter county) provided that:
A. The lease is entered into before issuance of a building permit for construction of the building;
B. The purpose of the lease is for use of the building by the county as a multiservice center for human services, including health services and social services;
C. The entire building is leased to the county;
D. The county is the original tenant and will take possession upon completion of construction;
E. The initial term of the lease is a term of not less than fifteen years, and the lease cannot be sooner terminated by either the lessor or lessee except for cause; and
F. There is filed with the building official, before issuance by him of a building permit for construction of the building, a written declaration or declarations declaring that there has been entered into and exists a binding lease complying with all of the above requirements whereby the building for which the building permit is sought has been leased to the county. Such written declaration or declarations shall be made under penalty of perjury and signed by the county executive and the person who would, except for the exemption provided for in this section, be required to pay the tax imposed under this chapter on the construction of the building.
(Prior code § 16006.1; Ord. 19693.)
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_CH4.54COTA_4.54.031EXUICOLECOMUCEPUFetched: 11/1/2026