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HomeGovernment CodeDiv. 1Ch. 2.8Art. 3§ 8190 Redevelopment Property Tax Leases

§ 8190 Redevelopment Property Tax Leases

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 8190 Redevelopment Property Tax Leases

Key Takeaways

  • •If the government fixes up a property and rents it out for 10 years or more, the renter has to pay taxes on the whole property, not just their part.
  • •The property gets taxed like it's owned by a regular person, not the government.
  • •This rule applies even if the renters and the government can end the lease early.

Example

The city fixes up an old building and rents it to a store for 15 years.

The store has to pay taxes on the whole building, just like if they owned it, not just the part they're using.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 8190 Redevelopment Property Tax Leases

Whenever property in the project area has been redeveloped and thereafter is leased for a term not less than 10 years, notwithstanding mutual rights of termination, by the authority to any person or persons or whenever the authority leases real property to any person or persons for redevelopment, for a term not less than 10 years notwithstanding mutual rights of termination, the property shall be assessed and taxed in the same manner as privately owned property, and the lease or contract shall provide that the lessee shall pay taxes upon the assessed value of the entire property and not merely the assessed value of his or its leasehold interest. (Added by Stats. 1979, Ch. 953.)

Last verified: January 22, 2026

Key Terms

terminationcontracttenantpropertyleaseauthorityredevelopment

Related Statutes

  • § 8169 State Property Leasing Authority
  • § 8180 Sacramento Project Area Boundaries
  • § 8194 R Street Area Debt Limits
  • § 8181 Sacramento Blighted Area Redevelopment
  • § 8182 Redevelopment And Housing Powers

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 8190.
View Official Source