Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 3. Exemptions

Section 75.21

75.21. Applicable to supplemental assessments; claim; filing date. (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the current roll or the roll being prepared except as provided for in subdivision (b), that the assessee is eligible for the exemption, and that, in those instances in which the provisions of this division require the filing of a claim for the exemption, the assessee makes a claim for the exemption.

(b) If the property received an exemption on the current roll or the roll being prepared and the assessee on the supplemental roll is eligible for an exemption and, in those instances in which the provisions of this division require the filing of a claim for the exemption, the assessee makes a claim for an exemption of a greater amount, then the difference in the amount between the two exemptions shall be applied to the supplemental assessment.

(c) In those instances in which the provisions of this division require the filing of a claim for the exemption, except as provided in subdivision (d), (e), or (f), any person claiming to be eligible for an exemption to be applied against the amount of the supplemental assessment shall file a claim or an amendment to a current claim, in that form as prescribed by the board, on or before the 30th day following the date of notice of the supplemental assessment, in order to receive a 100-percent exemption.

(1) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans' organization, free public libraries, free museums, or welfare exemption was available, but for which a timely application for exemption was not filed, the following amounts shall be canceled or refunded:

(A) Ninety percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52.

(B) Eighty-five percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, if an appropriate application for exemption is thereafter filed.

(2) With respect to property as to which the welfare exemption or veterans' organization exemption was available, all provisions of Section 254.5, other than the specified dates for the filing of affidavits and other acts, are applicable to this section.

(3) With respect to property as to which the veterans' or homeowners' exemption was available, but for which a timely application for exemption was not filed, that portion of tax attributable to 80 percent of the amount of exemption available shall be canceled or refunded, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52.

(4) With respect to property as to which the disabled veterans' exemption was available, but for which a timely application for exemption was not filed, that portion of tax attributable to 90 percent of the amount of exemption available shall be canceled or refunded, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52. If an appropriate application for exemption is thereafter filed, 85 percent of the amount of the exemption available shall be canceled or refunded.

(5) With respect to property as to which any other exemption was available, but for which a timely application for exemption was not filed, the following amounts shall be canceled or refunded:

(A) Ninety percent of any tax or penalty or interest thereon, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52.

(B) Eighty-five percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, if an appropriate application for exemption is thereafter filed.

Other provisions of this division pertaining to the late filing of claims for exemption do not apply to assessments made pursuant to this chapter.

(d) For purposes of this section, any claim for the homeowners' exemption, veterans' exemption, or disabled veterans' exemption previously filed by the owner of a dwelling, granted and in effect, constitutes the claim or claims for that exemption required in this section. In the event that a claim for the homeowners' exemption, veterans' exemption, or disabled veterans' exemption is not in effect, a claim for any of those exemptions for a single supplemental assessment for a change in ownership or new construction occurring on or after June 1, up to and including December 31, shall apply to that assessment; a claim for any of those exemptions for the two supplemental assessments for a change in ownership or new construction occurring on or after January 1, up to and including May 31, one for the current fiscal year and one for the following fiscal year, shall apply to those assessments. In either case, if granted, the claim shall remain in effect until title to the property changes, the owner does not occupy the home as his or her principal place of residence on the lien date, or the property is otherwise ineligible pursuant to Section 205, 205.5, or 218.

(e) Notwithstanding subdivision (c), an additional exemption claim may not be required to be filed until the next succeeding lien date in the case in which a supplemental assessment results from the completion of new construction on property that has previously been granted exemption on either the current roll or the roll being prepared.

(f) (1) Notwithstanding subdivision (c), an additional exemption claim is not required to be filed in the instance where a supplemental assessment results from a change in ownership of property where the purchaser of the property owns and uses or uses, as the case may be, other property that has been granted the college, cemetery, church, religious, exhibition, veterans' organization, free public libraries, free museums, or welfare exemption on either the current roll or the roll being prepared and the property purchased is put to the same use.

(2) In all other instances where a supplemental assessment results from a change in ownership of property, an application for exemption shall be filed pursuant to the provisions of subdivision (c).

History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, added the subdivision letters; substituted "shall" for "may" after "Exemptions", substituted "assessment" for "assessments" after "supplemental", and added the balance of the first sentence after "assessment" in subdivision (a); added subdivision (b). Stats. 1985, Ch. 186, effective January 1, 1986, substituted "that" for "and" after "subdivision (b)", deleted "and makes a timely claim for" after "eligible for", and added "and that in those instances . . . the assessee makes a claim for the exemption" in subdivision (a); substituted "an exemption and in those . . . the addressee makes a" for "and makes a timely" after "is eligible for" in subdivision (b); substituted "in those instances . . . for exemption, any" for "any", added "or an amendment to a current claim" after "assessment shall file a claim" after "claim", and added ", in order to receive 100 percent exemption" after "assessment" in subdivision (c); added subsections (1), (2), and (3); and added the seventh paragraph. Stats. 1986, Ch. 608, effective January 1, 1987, substituted "75.52" for "72.52" after "Section" in the first sentence of subdivision (c)(1), and added "that portion of tax attributable to" before "80 percent", substituted "the amount of exemption available" for "any tax or penalty or interest thereon" after "80 percent of", and substituted "75.52" for"72.52" after "Section" in the first sentence of subdivision (c)(2). Stats. 1987, Ch. 498, in effect January 1, 1988, added "or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment," after "thereon" in the first sentence of subdivision (c)(1), and deleted the former second sentence thereof, which provided that "Notwithstanding the above provision, any tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount shall be canceled or refunded, provided that is imposed upon property entitled to relief under the above provision for which an appropriate claim for exemption has been filed.". Stats. 1988, Ch. 1271, in effect September 26, 1988, added "except as provided in subdivision (d)" after the first "exemption" in subdivision (c); added subdivision (d). Stats. 1993, Ch. 855, in effect January 1, 1994, substituted "that" for "such" after "claim, in" in subdivision (c); added "the following . . . refunded:" after "filed,", established subparagraph (A) and substituted "Ninety" for "90" after "(A)", and deleted "shall be canceled or refunded," after "assessment" in (A), in paragraph (1) of subdivision (c); added subparagraph (B) to paragraph (1) of subdivision (c); added paragraph (2) to subdivision (c); relettered former paragraph (2) of subdivision (c) as (3); and relettered former paragraph (3) of subdivision (c) as (4), added "the following . . . refunded:" after "filed", established subparagraph (A) and substituted "Ninety" for "90" after "(A)", and deleted "shall be canceled or refunded," after "thereon" in (A), in paragraph (4) of subdivision (c); and added subparagraph (B) to paragraph (4) of subdivision (c); and deleted the former first sentence of the second paragraph of paragraph (4) of subdivision (c) which provided that "Where a late application for exemption has not been filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, no exemption is available." Stats. 1994, Ch. 1222, in effect January 1, 1995, added "or (e)" after "(d)" and added "a" after "receive" in subdivision (c); added ", veterans' exemption . . . exemption" after "homeowners' exemption", substituted "that" for "the homeowners'" in the first sentence, added ", veterans' exemption . . . exemption" after "exemption", substituted "any of those exemptions" for "the homeowners' exemption" after "claim for" twice in the second sentence, and added "205, 205.5, or" after "Section" in the third sentence of subdivision (d); and added subdivision (e). Stats. 1995, Ch. 499, in effect January 1, 1996, operative January 1, 1997, substituted "100-percent" for "100 percent" after "receive a" in subdivision (c); substituted "December 31" for "February 29" after "and including", and substituted "January" for "March" after "occurring on or after" in the second sentence of subdivision (d). Stats. 1998, Ch. 591 (SB 2237), in effect January 1, 1999, added "for the next succeeding lien date" after "claim for the exemption" in the first sentence of subdivision (a); added "the next succeeding lien date for" after "makes a claim for" in the first sentence of subdivision (b); deleted former subdivision (c) relating to filing late claims for exemption; and relettered former subdivision (d) as subdivision (c); and deleted former subdivision (e), which provided an exception to former subdivision (c). Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, deleted "for the next succeeding lien date" after "claim for the exemption" in the first sentence of subdivision (a); deleted "for the next succeeding lien date" after "makes a claim" in the first sentence of subdivision (b); added subdivision (c); relettered former subdivision (c) as (d); and added subdivisions (e) and (f). Stats. 2001, Ch. 159 (SB 662), in effect January 1, 2002, substituted "a claim for the" for "claims for" after "filing of" in the first sentences of subdivisions (a), (b), and (c); substituted "a claim" for "no claim" after "event that" and substituted "is not" for "is" before "in effect" in the second sentence of subdivision (d); substituted "an additional" for "no additional" after "(c)," and substituted "may not" for "shall" after "claim" in the first sentence of subdivision (e); and substituted "an additional" for "no additional" after "(c)," and substituted "may not" for "shall" after "claim" in the first sentence of paragraph (1) of subdivision (f). Stats. 2003, Ch. 316 (AB 1744), in effect January 1, 2004, substituted "is not" for "may not be" after "exemption claim", and deleted "until the next succeeding lien date" after "to be filed" in the first sentence of subdivision (f), and deleted the former second sentence thereof which provided that "If a timely application for exemption is not filed on the next succeeding lien date, then the provisions of paragraph (1) of subdivision (c) shall apply." Stats. 2006, Ch. 677 (SB 1637), in effect January 1, 2007, substituted "veterans' or homeowners' " for "veterans', homeowners', or disabled" after "to which the" in the first sentence of paragraph (3), added new paragraph (4) and renumbered former paragraph (4) as paragraph (5) of subdivision (c).

Note.—Section 6 of Stats. 1992, Ch. 20X, First Extraordinary Session, in effect September 28, 1992, provided that notwithstanding subdivision (c) of this Section, an application for the welfare exemption shall be deemed timely filed with the assessor of a county of the ninth class if both of the following conditions are met:

(a) The application is filed on or before the date on which the second installment of taxes on the applicant's supplemental tax bill becomes delinquent.

(b) The second installment of taxes on the applicant's supplemental tax bill becomes delinquent on August 31, 1992.

Sec. 7 thereof provided that the Legislature finds and declares that a special law is necessary and that a general law cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of unique circumstances in the County of Contra Costa with respect to the administration of the property tax welfare exemption.

Reimbursement.—Section 2 of Stats. 1993, Ch. 855, in effect January 1, 1994, provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.