Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Additional Government Code Provisions

Provisions Relating to Local Tax Levy


Chapter 1. Budget And Tax Levy

Article 5. Tax Levy*

Section 29100.6

29100.6. County report re homeowners' exemption. On or before December 1 of each year, each county auditor shall file with the Controller in such form as the Controller directs, a statement of the amounts of exempt values granted for the homeowners' property tax exemption under subdivision (k) of Section 3 and Section 25 of Article XIII of the Constitution for the county, each city and school district or portion thereof within the county, each special district or subdivision or zone thereof or portion thereof within the county, for which a tax levy is carried on the county assessment roll. The auditor shall therein compute and show the total amount of ad valorem tax loss to the county and the cities and districts resulting from the exemption and the statement shall claim such amount against the state for payment of reimbursement.

History.—Added by Stats. 1971, p. 70, in effect May 11, 1971. Stats. 1977, Ch. 309 in effect July 8, 1977, substituted "subdivision (k) of Section 3 and Section 25" for "Section 1d". Stats. 1985, Ch. 751, effective January 1, 1986, substituted "November 1" for "October 31" after "before" in the first sentence. Stats. 1990, Ch. 134, in effect June 12, 1990, added second paragraph. Stats. 2009, Ch. 332 (SB 113), in effect January 1, 2010, substituted "December 1" for "November 1" after "On or before" and added a comma after "each year" in the first sentence of the first paragraph and deleted the former second paragraph, which provided that "The board may, by resolution, extend on a permanent basis or for a limited period the date specified by this section from November 1 to December 1."

* Unless otherwise noted all provisions herein were added by Stats. 1963, p. 2708, in effect September 20, 1963.