53398.104.
(a) (1) The receipt of property tax revenue by a city, county, or participating taxing entity pursuant to this chapter shall be divided as follows:(A) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each city, county, and participating taxing entity upon the total sum of the assessed value of the taxable property in the vertical housing zone project as shown upon the assessment roll used for taxation of the property by the taxing entity, last equalized before the approval of the vertical housing zone project pursuant to Section 53398.106, shall be allocated to, and when collected, shall be paid to, the participating taxing entities as taxes by or for the participating taxing entities on all other property are paid.
(B) That portion of the levied taxes each year specified for the city, county, and participating taxing entities in excess of the amount specified in subparagraph (A) shall be allocated to, and when collected, shall be reserved in the respective vertical housing zone project fund for each city, county, and participating taxing entity. When the term of the vertical housing zone project is completed, all moneys thereafter received from taxes on the vertical housing zone project shall be paid to the respective city, county, and participating taxing entities as taxes on all other property are paid.
(C) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code for the city, county, or participating taxing entity that has agreed to participate pursuant to Section 53398.103, and that corresponds to the increase in the assessed valuation of the vertical housing project, shall be allocated to, and, when collected, shall be reserved to the respective vertical housing project fund of the city, county, and participating taxing entities.
(2) When the term of the vertical housing zone project is completed, the revenues described in paragraph (1) shall be allocated to, and when collected, shall be apportioned to, the respective city, county, and participating taxing entities.
(b) A multifamily housing project located within a vertical housing zone shall, upon submitting an application pursuant to Section 53398.106, receive excess property tax revenue from the city, county, or participating taxing entity, pursuant to subdivision (a), if the following requirements are satisfied:
(1) The land of the proposed multifamily housing project is within a vertical housing zone.
(2) The multifamily housing project is entitled by the proper land use authority, legislative body, or otherwise, to develop the fully allowable residential density, including, but not limited to, any height limits, floor area ratio, and unit limit consistent with any applicable building code.
(3) If a local jurisdiction has an inclusionary housing program in place at the time of the application, the developer shall comply with the local inclusionary housing program.
(4) The multifamily housing project complies with Section 53398.105.
(c) (1) A vertical housing zone project that satisfies the requirements of this section and is approved pursuant to Section 53398.106 shall receive excess property taxes collected on the project for 30 years, except that a project may receive excess property taxes for 35 years if it complies with the requirements of subdivision (d), beginning with the year the project is deemed completed.
(2) A vertical housing zone project is deemed completed when a certificate of occupancy has been issued by a building official for the city or county in which the project is located.
(d) A vertical housing zone project shall receive excess property taxes for 35 years provided the developer of the project agrees to comply with one of the following:
(1) Offer affordable units pursuant to a local inclusionary housing program, the Density Bonus Law (Section 65915), or other state laws or local ordinances.
(2) If no inclusionary housing units are required by a local inclusionary housing program and inclusionary housing units are not being provided pursuant to the Density Bonus Law (Section 65915) or other state laws or local ordinances, the developer provides either:
(A) Eleven percent of the total units of a vertical housing zone project for very low income households, as defined in Section 50105 of the Health and Safety Code.
(B) Twenty percent of the total units of a vertical housing zone project for low-income households, as defined in Section 50079.5 of the Health and Safety Code.
(e) A developer seeking a vertical housing zone project designation for a multifamily housing project may request a waiver from project permitting fees and impact fees from the permitting agency of the city or county.