Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 790.0110

790.0110 Homeowners' Exemption. Revenue and Taxation Code section 75.54 requires proration of supplemental taxes when a property changes ownership prior to the mailing of a supplemental tax bill resulting from a previous change in ownership, and the exemption can only be allowed to the extent of the supplemental assessment. Thus, the latest owner would not be entitled to the full $7,000 exemption if his supplemental assessment amount was $5,000, and to receive the $5,000 exemption, the owner would have to qualify the property for exemption. LTA 6/27/1985 (No. 85/75).