Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 255

255. Time to file affidavits. (a) Affidavits required for exemptions named in this article, except the homeowners' exemption, shall be filed with the assessor between the lien date and 5 p.m. on February 15.

(b) Affidavits for the homeowners' exemption except as otherwise provided in Sections 255.1, 255.2, and 275, shall be filed with the assessor any time after the claimant becomes eligible but no later than 5 p.m. on February 15.

(c) Notwithstanding the provisions of subdivision (a), any claimant who has been found ineligible for the church exemption or the religious exemption may file an affidavit for a welfare exemption. Affidavits for the welfare exemption filed pursuant to this subdivision shall be filed within 15 days from the date of notification by the assessor of the claimants ineligibility for the church exemption or the religious exemption.

History.—Stats. 1945, p. 2603, in effect September 15, 1945, added the clause "except the welfare exemption." Stats. 1947, p. 1700, in effect September 19, 1947, substituted "May" for "June." Stats. 1959, p. 2964, in effect September 18, 1959, added "o'clock" and substituted "first" for "last" before "Monday in May." Stats. 1966, p. 657 (First Extra Session), in effect October 6, 1966, substituted "lien date" for "first Monday in March" and "on April 15" for "the first Monday in May." Stats. 1968, p. 2580, in effect November 13, 1968, operative January 1, 1970, substituted "veterans' " for "welfare" and "March 15" for "April 15" in the first sentence, and added the second sentence. Stats. 1969, p. 895, operative January 1, 1970, added the references to the homeowner's exemption to the first and second sentences of the first paragraph. Stats. 1969, p. 3119, operative January 1, 1970, added the second paragraph relating to documented vessels. Stats. 1974, Ch. 60, p. 130, in effect March 12, 1974, substituted "homeowners' " for "homeowner's" in the first and second sentences, and added "except that affidavits for the homeowners' exemption may be filed any time after acquisition of a dwelling if such acquisition is after March 1, 1974, and the dwelling is occupied by an owner as his principal place of residence" to the second sentence of the first paragraph after "April 15". Stats. 1974, Ch. 1107, p. 2366, in effect September 23, 1974, operative with respect to the 1974–75 fiscal year and thereafter, substituted "Affidavits for the veterans' exemption" for "Veterans' exemptions and affidavits for the homeowners' exemption" in the second sentence, deleted the balance of the second sentence after "April 15", and added the third sentence of the first paragraph. Stats. 1976, Ch. 681, p. 1679, in effect January 1, 1977, added the subdivision letters, added "the church exemption," after "except" in subdivision (a), and added subdivision (d). Stats. 1977, Ch. 256, in effect January 1, 1978, added "and the transshipment exemption under Section 225," and deleted "o'clock" after "5" in subdivisions (a), (b), (c) and (d). Also added subdivision (e). Stats. 1978, Ch. 1112, in effect January 1, 1979, deleted the phrase in subdivision (e) "owns taxable property having an aggregate cost of less than thirty thousand dollars ($30,000)," and replaced it with the language "is not required to file a property statement,". Stats. 1981, Ch. 542, in effect January 1, 1982, added "and religious exemption" after "church exemption" in subdivision (d). Stats. 1983, Ch. 312, in effect January 1, 1984, substituted "religious exemption" for "transshipment exemption under Section 225" after "and the" in the first sentence of subdivision (a), and substituted subdivision (e) for former subdivision (e) which related to the transshipment exemption. Stats. 1988, Ch. 1271, in effect September 26, 1988, added "and aircraft of historical significance exemption," after "religious exemption" in subdivision (a), added "for the aircraft of historical significance exemption and" after "required" in subdivision (c). Stats. 1997, Ch. 941 (SB 542), in effect January 1, 1998, substituted "homeowners' exemption" for "church exemption, the veterans' exemption, the homeowners' exemption, the religious exemption, and the aircraft of historical significance exemption" after "except the" and substituted "February" for "March" after "5 p.m. on" in the first sentence and deleted the former second sentence which read "Affidavits for the veterans' exemption shall be filed with the assessor between the lien date and 5 p.m. on April 15." in subdivision (a); substituted "February" for "April" after "5 p.m. on" in the first sentence of subdivision (b); deleted former subdivisions (c) and (d) which read "(c) Affidavits required for the aircraft of historical significance exemption and for classification of vessels as documented vessels eligible for assessment under Section 227 shall be filed with the assessor between the lien date and 5 p.m. on April 1." and "(d) Affidavits for the church exemption and religious exemption shall be filed with the assessor between the lien date and 5 p.m. on March 31.", respectively; relettered former subdivision (e) as subdivision (c) and deleted "after timely filing an affidavit therefor pursuant to subdivision (d)," after "religious exemption" in the first sentence, and substituted "claimants' " for "claimants" in the second sentence of former subdivision (e).

Note.—Section 5 of Stats. 1983, Ch. 312, provided that no appropriation is made for the purpose of making reimbursement. Sec. 6 thereof provided that this act does not contain a repealer and shall remain in effect unless and until amended or repealed by a later enacted act.