CA AB1760

Prohibits local governments from entering into payment in lieu of taxes (PILOT) agreements with low-income housing project owners on or after January 1, 2015, with any such agreements declared void and unenforceable.

Establishes a conclusive presumption that payments made under PILOT agreements entered into before January 1, 2015, comply with certification requirements to maintain affordability or reduce rents for lower-income households.

Defines "low-income housing project" as projects eligible for the property tax exemption under Section 214(g) of the Revenue and Taxation Code.

Applies to agreements with cities, counties, housing authorities, housing successors to redevelopment agencies, and joint powers agencies that approved land use entitlements, provided financing, or approved tax-exempt bond issuance for the housing project.

Becomes operative only if Senate Bill 1203 of the 2013-14 Regular Session is enacted and takes effect on or before January 1, 2015.