Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
350.0000 DISABLED VETERANS' EXEMPTION
350.0019 Principal Residence. A "principal residence" or "principal place of residence" is considered to be equivalent to domicile, that place where a person has his or her true, fixed, and permanent home and to which that individual has the intention of returning to, whenever absent. Factors to consider when determining a person's principal residence or domicile, in addition to where the owner of the property resided during the year, include such indices as (1) the filing of income tax returns in the state, (2) the state of voter registration, (3) the state of vehicle registration, and (4) the state of issuance of a driver's license. There is no time requirement under California property tax law (i.e., a six-month rule) in order to qualify a home as a principle place of residence. C 1/29/2002.