{"data":{"id":"us-ca/rtc-402.95","jurisdiction":"us-ca","citation":"RTC § 402.95","heading":"","body":"In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits allocated by the California Tax Credit Allocation Committee pursuant to Section 42 of the Internal Revenue Code and Sections 12206, 17058, and 23610.5.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 1. General Requirements [401. - 409.]"],"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":"74d573043723d74d3fec2b902d56fa4d15a27b15221b1fbd70963b0053a78864","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-402.9","next":"us-ca/rtc-403"},"notice":"GroundRules: Original legal text. Not legal advice."}