Skip to main content

Property Tax Exemptions to Facilitate Affordable Housing: Lessons from California

This brief explores increasing the use of property tax exemptions as a way to enable new construction and preserve affordable housing, without relying on oversubscribed, deeper public subsidies such as Low-Income Housing Tax Credits.

The brief identifies possible changes to California’s Property Tax Welfare Exemption that might spur more affordable housing.

Authors: Rachel Ozer-Bearson, Sarah Karlinsky, and Ben Metcalf
Co-Authors: David Garcia, Zachary Ferguson, and Alexa Washburn

Read the brief

Related Articles

Key Advances Toward a One-Stop Shop for Affordable Housing in California

California is on the cusp of a major transformation of its affordable housing delivery system. Beginning July 1, 2026, the…

2026 California Legislative Preview

After enacting several high-profile housing bills in 2025, lawmakers have shown no indication that 2026 will be any less eventful.…

Terner Center Comments on Build to Rent Provisions of the 21st Century Road to Housing Act

As Congress examines and debates the 21st Century Road to Housing Act, the Terner Center was asked to provide feedback…

Potential Pathways to Scale Innovative Construction Methods in California

Amid a deepening housing crisis, innovation in housing construction has emerged as a promising pathway to lower costs, shorten development…