Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 254

254. Other exemptions. Any person claiming the church, cemetery, college, exhibition, welfare, veterans' organization, free public libraries, free museums, aircraft of historical significance, tribal housing, or public schools property tax exemption and anyone claiming the classification of a vessel as a documented vessel eligible for assessment under Section 227, shall submit to the assessor annually an affidavit, giving any information required by the board.

History.—Stats. 1945, p. 707, in effect September 15, 1945, added the word "welfare." Stats. 1965, p. 4280, in effect September 17, 1965, added the second paragraph. Stats. 1967, p. 2195, in effect November 8, 1967, added "cemetery." Stats. 1968, p. 9 (First Extra Session), in effect September 23, 1968, operative March 1, 1969, added the homeowner's exemption to the first paragraph and all of the third paragraph. Stats. 1969, p. 1939, in effect November 10, 1969, added the fourth paragraph relating to documented vessels. Stats. 1970, p. 766, in effect November 23, 1970, substituted "a filing once made . . . originally claimed as exempt." for "each owner or new owner of timber need file only when making his original claim for exemption." in the first sentence of the second paragraph. Stats. 1972, p. 194, in effect March 7, 1973, operative on the lien date in 1973, added "veterans' organization" to the first paragraph. Stats. 1974, Ch. 1107, p. 2366, in effect September 23, 1974, operative with respect to the 1974–75 fiscal year and thereafter, substituted "free public libraries, free museums, or public schools" for "or homeowner's", and substituted "and anyone claiming the classification of a vessel as a documented vessel eligible for assessment under Section 227, shall submit to the assessor annually" for "shall make a return of the property to the assessor annually, the same as property is listed for taxation, and shall accompany it by" in the first sentence of the first paragraph; and deleted the former third paragraph relating to information to be furnished; and deleted the former fourth paragraph relating to persons claiming the classifications of vessels as documented vessels eligible for assessment under Section 227. Stats. 1974, Ch. 1107, p. 2366, in effect November 5, 1974, operative with respect to the 1974–75 fiscal year and thereafter, deleted "orphanage," after "cemetery," in the first sentence of the first paragraph. Stats. 1978, Ch. 1112, in effect January 1, 1978, deleted the last paragraph of the section which provided "any person claiming the immature forest trees exemption shall meet the requirements mentioned above except that a filing once made shall continue in effect until such time as there is a change in the exterior boundary of the property originally claimed as exempt." Stats. 1988, Ch. 1271, in effect September 26, 1988, added "aircraft of historical significance," after "museums,". Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, added "tribal housing," after "significance," in the first sentence.

Mandamus.—Mandamus was a proper procedure to compel a county tax assessor to permit inspection by a taxpayer of an affidavit or declaration of exemption submitted by a claimant and the assessor's records showing his ruling thereon; preliminary pursuance of any administrative procedure was unnecessary. Gallagher v. Boller, 231 Cal.App.2d 482.