{"data":{"id":"us-ca/rtc-214.09","jurisdiction":"us-ca","citation":"RTC § 214.09","heading":"","body":"For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply:\n(a) “Local government” means any city, county, city and county, housing authority, housing successor to a redevelopment agency, or a joint powers agency that has approved land use entitlements or building permits, provided land or financing, or approved the issuance of tax-exempt bonds pursuant to the federal Tax Equity and Fiscal Responsibility Act for the low-income housing project.\n(b) “Low-income housing project” means a low-income housing project that is eligible for the exemption provided by subdivision (g) of Section 214.\n(c) “Payment in lieu of taxes agreement” means any agreement entered into between a local government and a property owner of a low-income housing project that requires the owner of the low-income housing project to pay the local government a charge to compensate the local government for lost property tax revenues resulting from the low-income housing project receiving an exemption pursuant to subdivision (g) of Section 214.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 1. Taxation Base [201. - 287.]","ARTICLE 1. Taxable and Exempt Property [201. - 242.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"7b487aa790d623469236aa509288692f73dddedfd382a923accba921bb6887fa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-214.08","next":"us-ca/rtc-214.1"},"notice":"GroundRules: Original legal text. Not legal advice."}