Bill > SB6030

This bill amends the county population threshold for counties that may exempt the value of accessory dwelling units (ADUs) from taxation, in order to incentivize the rental of these units to low-income households. It allows any county, regardless of population size, to offer this tax exemption, provided certain conditions are met, such as the ADU representing 30% or less of the value of the original structure, and the unit being rented to a low-income household at an affordable rate. The bill also extends the expiration date of this tax preference if it is found to increase the availability of ADUs for low-income renters.