Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 252

252. Veterans' exemption. When making the first claim any person claiming the veterans' exemption, or the spouse, legal guardian, or conservator of such person, or one who has been granted a power of attorney by such person, shall appear before the assessor, shall give all information required and answer all questions in an affidavit prescribed by the State Board of Equalization, and shall subscribe and swear to the affidavit before the assessor. The assessor may require other proof of the facts stated before allowing the exemption. In subsequent years the person claiming the veterans' exemption, or the spouse, legal guardian, or conservator of such person, or one who has been granted a power of attorney by such person, may file the affidavit under penalty of perjury by mail.

Where a claim is filed by a legal guardian or conservator of a person claiming the veterans' exemption, or one who has been granted a power of attorney by such claimant, the person filing the affidavit shall declare that he has sufficient knowledge of the financial affairs of the claimant to give all information required and answer all questions in the affidavit under penalty of perjury.

History.—Stats. 1941, p. 409, operative February 1, 1941, substituted "Any person claiming" for "Every person applying for" at beginning of section. Stats. 1949, p. 27, in effect February 3, 1949, added "or the spouse of such person" in the first sentence. Stats. 1951, p. 2378, added provisions limiting requirement of personal appearance to the first claim, and authorizing mailing of affidavits in subsequent years. Stats. 1966, p. 657 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, added "prescribed by the State Board of Equalization" and "under penalty of perjury", and deleted "on such forms as the assessor shall require" following "by mail." Stats. 1969, p. 387, in effect November 10, 1969, added the references to legal guardian, conservator or persons granted a power of attorney, in the first paragraph, and added the second paragraph.