Cal. Rev. & Tax. Code § 259.15

(a)
1. (1) For the 2018–19 fiscal year to the 2027–28 fiscal year, the claim for welfare exemption on a property that is eligible for and has received low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, relating to low-income housing credit, including Section 42(g)(2)(D) of the Internal Revenue Code, relating to treatment of units occupied by individuals whose incomes rise above limit, in addition to giving any other information as prescribed by the board, when claiming an exemption for units pursuant to subclause (I) of clause (iii) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214, shall be accompanied by an affidavit that provides the information set forth in subdivision (b).
2. (2) For the 2022–23 fiscal year through the 2027–28 fiscal year, when claiming a welfare exemption for units pursuant to clause (iv) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214, in addition to giving any other information as prescribed by the board, the claim for welfare exemption shall be accompanied by an affidavit that provides the information set forth in subdivision (b).
3. (3) Beginning with the 2024–25 fiscal year, when claiming a welfare exemption for units pursuant to subclause (II) of clause (iii) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214, in addition to giving any other information as prescribed by the board, the claim for welfare exemption shall be accompanied by an affidavit that provides the information set forth in subdivision (b).
(b) The affidavits required in subdivision (a) shall include the following information:
1. (1) A list of all units, for which exemption is claimed, in which the unit will continue to be treated as a low-income unit if the occupant initially met the income limitation and the unit continues to be rent restricted.
2. (2) All of the following nonpersonally identifiable information about the occupants of the units listed pursuant to paragraph (1):
  1. (A) The unit name or number.
  2. (B) The actual household income of the occupant.
  3. (C) The maximum rent that may be charged to the occupant.
  4. (D) The actual rent charged to the occupant.
  5. (E) The percentage of area median income, or other determinant factor, from which the maximum rent that may be charged to the occupant is derived.
(c) The affidavits required to accompany the claim for welfare exemption pursuant to subdivision (a) shall be confidential and shall not be subject to public disclosure.