Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2.5. Late Exemption Claims*

Section 277

277. Disabled veterans' exemption; affidavit. Any person claiming the disabled veterans' property tax exemption shall file a claim with the assessor giving any information required by the board. This information shall include, but shall not be limited to, the name of the person claiming the exemption, the person's social security number or another personal identifying number, the address of the property, and a statement to the effect that the claimant owned and occupied the property as his or her principal place of residence on the lien date, or that he or she intends to own and occupy the property as his or her principal place of residence on the next succeeding lien date, and proof of disability as defined by Section 205.5.

History.—Added by Stats. 1975, Ch. 662, p. 1451, in effect September 10, 1975. Stats. 2006, Chap. 677 (SB 1637), in effect January 1, 2007, substituted "file a claim with the assessor" for "make a return of the property to the assessor, the same as property is listed for taxation, and shall accompany it by an affidavit," after "tax exemption shall" in the first sentence, substituted "This" for "Such" before "information shall include", added "the person's social security number or another personal identifying number," after "claiming the exemption," added "or her" twice after "property as his" and added "or she" after "or that he" in the second sentence.

Note.—Section 7 of Stats. 1975, Ch. 662, provided that no appropriation shall be made pursuant to Section 3 of this act because there are minor savings as well as minor costs in this act which, in the aggregate, do not result in significant identifiable cost changes.

* 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.