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 255.2

255.2. Homeowners' exemption for disqualified veteran. Notwith-standing Section 255 of the Revenue and Taxation Code, any veteran who is filing for the veteran's exemption on his or her principal place of residence for the first time or who was found eligible for that exemption on his or her principal place of residence in the immediately preceding year and whose claim is timely filed but disallowed for the current year may, if otherwise qualified for the homeowner's exemption, file for the homeowner's exemption as provided herein.

The assessor shall notify those applicants he or she finds ineligible for the veteran's exemption of his or her finding and shall inform them that they have 15 days from the date of the notice to file for the homeowner's exemption. The failure of the assessor to provide the notice required by this section shall extend the filing period for those not notified to the next lien date.

History.—Added by Stats. 1970, p. 2444, in effect September 17, 1970. Stats. 1971, p. 3517 in effect March 4, 1972, added "timely filed but" between "claim is" and "disallowed" in the first sentence of the first paragraph. Stats. 1991, Ch. 646, in effect January 1, 1992, added "or her" after "his" in the first paragraph; added "or she" after "he" and added "or her" after "his" in the first sentence of the second paragraph; and deleted the former third paragraph which provided "For the 1970–71 fiscal year only, any veteran who would have qualified under this section for an extension of filing time for the homeowner's exemption shall have 15 days after the operative date of this section to file for the homeowner's exemption for the current fiscal year."