For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by § 50079.5 of the Health and Safety Code, rented at affordable rents as described in § 50053 of the Health and Safety Code.

(Added by Stats. 2023, Ch. 785, Sec. 1. (SB 734) Effective October 11, 2023.)