At a recent California Council for Affordable Housing conference, one panel focused on the latest issues concerning the Board of Equalization and the County Assessors in California. Discussed in detail was one project where an assessor had denied exemption to 18 units of low-income qualified housing based on the fact that one housing provider essentially “subleased” A block of apartments for “homeless” clients from the limited partnership owner of the project.  The Board of Equalization’s tax counsel has now stated that under the circumstances presented, the property tax exemption should be allowed for all qualified units including the 18 in dispute.