Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

California Constitutional Provisions

ARTICLE XIII Revenue and Taxation

Section 6

Sec. 6. Failure to claim exemptions to be deemed waiver. The failure in any year to claim, in a manner required by the s in effect at the time the claim is required to be made, an exemption or classification which reduces a property tax shall be deemed a waiver of the exemption or classification for that year.

Construction.—This section does not merely preclude the Legislature from granting relief to anyone who fails to make a timely claim for an exemption. It also precludes the Legislature from granting relief to anyone who fails timely to claim an exemption "in a manner required by the s in effect at the time the claim is required to be made." Thus, Revenue and Taxation Code Section 214.12, which provides a retrospective welfare exemption for certain claimants who would previously have qualified therefor but for a failure to have their property interests recorded, is unconstitutional as conflicting with this section since it is an attempt to retrospectively grant relief to an organization that did not make a claim for an exemption in the manner then required. Copren v. State Board of Equalization, 200 Cal.App.3d 828. An exclusion from change in ownership resulting from a qualifying transfer of real property between a parent and child does not constitute a classification which reduces a property tax within the meaning of this section. By its express terms, this section applies only to claims for exemptions or classifications which are required to be filed annually. Hence, such a waiver does not apply to the parent-child exclusion, which requires the one-time filing of a claim for exclusion from reassessment. Scott v. State Board of Equalization, 50 Cal.App.4th 1597.