Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 255.3

255.3. Homeowners' exemption affidavit; assessor to mail. For the 1998–99 fiscal year and each fiscal year thereafter, the assessor shall on or before January 15 mail a claim form for the homeowners' exemption to a person acquiring title to, and recording his or her ownership of an eligible dwelling after the immediately preceding lien date and before the lien date of the calendar year of the claim. The failure of a person to receive a claim form shall not, however, excuse the person from timely filing of the required affidavit.

History.—Added by Stats. 1974, Ch. 60, p. 130, in effect March 12, 1974. Sec. 15 thereof provided no payment by state to local governments because of this act. Stats. 1974, Ch. 1107, p. 2367, in effect September 23, 1974, operative with respect to the 1974–75 fiscal year and thereafter, substituted "the assessor" for "county assessors" in subdivision (a); substituted "the assessor" for "county assessors", substituted ", on or before March 15, to each homeowner" for "to all homeowners", and added the balance of the first sentence after "lien date", reworded the second sentence relating to the contents of the notice, and added the third sentence of subdivision (b); and substituted "assessor" for "county assessor", substituted "before March 15" for "after the lien date", and substituted "a person acquiring title to, and recording his ownership" for "all persons acquiring title and who are owners of record" in the first sentence, and added the second sentence of subdivision (c). Sec. 20 thereof provided no payment by state to local governments because of this act. Stats. 1979, Ch. 65, in effect January 1, 1980 deleted requirement that assessor send homeowners' exemption claim to persons who had received claim in preceding year. Stats. 1997, Ch. 941 (SB 542), in effect January 1, 1998, substituted "1998–99" for "1974–75" after "For the", added "each fiscal year" before "thereafter", deleted "each year" after "shall", substituted "January" for "March" after "before", and added "or her" after "his" in the first sentence.