Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 2. Administrative Provisions

Section 166

166. Date of filing by United States mail. (a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified time on a specified date, such filing shall be deemed to be within the specified period if it is sent by United States mail, properly addressed with postage prepaid, and bears a post office cancellation mark of the specified date, or earlier within the specified period, stamped on the envelope, or on itself, or if proof satisfactory to the agency establishes that the mailing occurred on the specified date, or earlier within the specified period.

(b) The provisions of this section shall supersede any contrary special provision of this division unless such special provision specifically provides that this section shall not be applicable.

(c) The provisions of this section are applicable to any filing required to be made by ordinance, rule, or regulation of a taxing agency.

(d) Any statement or affidavit made by a taxpayer asserting such a timely filing must be made within one year of the deadline applicable to the original filing; provided, however, that this subsection shall not apply to any statement or affidavit asserting the timely filing of a property statement or to any statement made by the taxpayer in connection with an escape assessment imposed pursuant to Section 531.

(e) It is the intent of the Legislature that this section be liberally construed in favor of the taxpayer and be applicable to all filings relating to property taxation which are required to be made by a taxpayer by a specified time on a specified date.

History.—Added by Stats. 1968, p. 1423, in effect November 13, 1968. Stats. 1970, p. 1427, in effect November 23, 1970, deleted "payment" from the first sentence of subdivision (a); added subdivision (d) and redesignated the previous subdivision (d) as subdivision (e).

Note.—Resolution Chapter 338, Statutes of 1969, in effect August 18, 1969, provides "That the Legislature finds and declares its intent that Section 166 of the Revenue and Taxation Code be applied with respect to applications for the homeowners' property tax exemption and that satisfactory proof to an assessor that an application was mailed on a specified date, as provided for in Section 166, includes a notarized statement by an applicant for the exemption that his application was filed on such date."