Exemptions
San Diego Municipal Code § 98.1004
in effect§98.1004 Exemptions
(a) This Division does not apply to the following transactions involving an assisted housing development:
(1) government acquisition through eminent domain;
(2) forced sale pursuant to foreclosure or other operation of law;
(3) transfer by gift;
(4) transfer to a person included in the table of descent and distribution when an owner dies intestate or by devise pursuant to the terms of a will;
(5) refinancing where the owner remains unchanged;
(6) exit of a limited partner in a tax credit limited partnership year 15 restructuring where there is no sale of the assisted housing development to a third-party;
(7) sale due to a financial emergency that exists, and the owner certifies, under the penalty of perjury, the existence of the financial emergency that requires immediate access to the proceeds of the sale; and
(8) sale to a qualified entity where there is an executed purchase agreement, regulatory agreements, or other instruments recorded against the property that impose affordability restrictions on the maximum rents that may be charged for dwelling units within the assisted housing development, and the qualified entity satisfies the requirements imposed on qualified entities under San Diego Municipal Code section 98.1007(d).
(b) This Division does not apply to properties with affordability restrictions required by local affordable housing land use programs where 30 percent or fewer of the dwelling units within the property are restricted as affordable.
(“Exemptions” added 2-27-2025 by O–21917 N.S.; effective 3-29-2025.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter09/Ch09Art08Division10.pdf#page=2Fetched: 10/28/2026