Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2.5. Late Exemption Claims*

Section 276.1

276.1. Disabled veterans' exemption; delayed disability rating. (a) For property for which the disabled veterans' exemption described in Section 205.5 would have been available but for the taxpayer's failure to receive a timely disability rating from the United States Department of Veterans Affairs (USDVA), there shall be canceled or refunded the amount of any taxes, including any interest and penalties thereon, subject to the provisions regarding cancellations in Article 1 (commencing with Section 4985) of Chapter 4 and the limitations periods on refunds as described in Article 1 (commencing with Section 5096) of Chapter 5, levied on that portion of the assessed value of the property that would have been exempt under a timely and appropriate claim, provided that the claimant meets both of the following conditions:

(1) The claimant had an application pending with the USDVA for a disability rating and subsequently received a rating that qualifies the claimant for the disabled veterans' exemption described in Section 205.5.

(2) The claimant subsequently files an appropriate claim for the disabled veterans' exemption described in Section 205.5 the later of 30 days of receipt of the disability rating from the USDVA or on or before the next following lien date.

(b) Subject to the provisions regarding cancellations and the limitations periods on refunds, the disabled veterans' exemption applies beginning on the effective date, as determined by the USDVA, of a disability rating that qualifies the claimant for the exemption.

History.—Added by Stats. 2000, Ch. 1085 (SB 1362), in effect September 30, 2000. Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, added "subject to the provisions . . . of Chapter 5," after "and penalties thereon," in the first sentence of the first paragraph and added "the later of 30 days . . . the USDVA or" after "in Section 205.5" in the first sentence of subdivision (b). Stats. 2006, Ch. 677 (SB 1637), in effect January 1, 2007, lettered the former first paragraph as subdivision (a) and designated former subdivisions (a) and (b) as new paragraph (1) and (2) thereof and added new subdivision (b).

Note.—Section 9 of Stats. 2000, Ch. 1085 (SB 1362), provided that notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.

* Article 2.5 was added by Stats. 1971, Ch. 303, p. 615, in effect July 12, 1971, operative for property taxes for the 1970–71 fiscal year and fiscal years thereafter.