Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0063.005

180.0063.005 Burden of Proof. Pursuant to Revenue and Taxation Code section 167(a), there is a rebuttable presumption affecting the burden of proof in favor of the taxpayer who has supplied all information as required by law to the assessor in any administrative hearing involving the imposition of a tax on an "owner-occupied single-family dwelling." Section 167(c) defines an "owner-occupied single-family dwelling" as a dwelling that is the owner's principal place of residence and qualifies for a homeowners' property tax exemption. For a dwelling partially damaged in a misfortune or calamity and not occupied by the owner on the lien date, section 218(b)(2) deems it occupied by the owner as his principal place of residence and makes it eligible for the homeowners' exemption, provided that the owner was receiving the homeowners' exemption prior to the damage, the owner's absence from the dwelling is temporary, and the owner intends to return to the dwelling when possible to do so. A single family dwelling meeting those requirements under section 218 is an "owner occupied single family dwelling" within the meaning of section 167(c) and, thus, the owner of such a dwelling who has been temporarily and involuntarily ousted from occupancy due to partial damage to the dwelling will have the benefit of the burden of proof in his favor. C 12/30/2014.