Section 402.2.

Cal. Revenue and Taxation Code - RTC § 402.2.
in effect
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Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded. Nothing in this section shall be construed to prevent the assessor from considering a contract that restricts the use of the property to owner-occupied housing available at affordable housing cost, including under any locally adopted inclusionary housing program, for purposes of applying Section 402.1 or subdivision (a) of Section 110.

References

referencesCal. Revenue and Taxation Code - RTC § 402.1.
referencesCal. Revenue and Taxation Code - RTC § 110.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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