Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 2.5. Late Exemption Claims*
270. Late filing; partial cancellation of tax. (a) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans' organization, free public libraries, free museums, public schools, community colleges, state colleges, state universities, tribal housing, or welfare exemption was available but for which a timely application for exemption was not filed:
(1) Ninety percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed by a timely application.
(2) If the application is filed after the date specified in paragraph (1), 85 percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed and relief is not authorized under Section 214.01 or 271.
(b) Notwithstanding the provisions of subdivision (a), any tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount shall be canceled or refunded provided it is imposed upon property entitled to relief under subdivision (a) for which an appropriate claim for exemption has been filed.
(c) With respect to property as to which the welfare exemption or veterans' organization exemption was available, all provisions of Section 254.5, other than the specified dates for the filing of affidavits and other acts, are applicable to this section.
History.—Stats. 1972, p. 196, in effect March 7, 1973, operative on the lien date in 1973, added "veterans' organization" to the first sentence of subdivision (a). Stats. 1974, Ch. 311, p. 602, in effect January 1, 1975, deleted "orphanage," after "exhibition," and added "free public libraries, free museums, public schools" after "veterans' organization" in the first sentence of subdivision (a). Stats. 1978, Ch. 936, in effect September 20, 1979, added "community colleges, state colleges, state universities" to the first paragraph. Sec. 14 of bill provided no reimbursement for local governments because of the provisions of the amendment. Stats. 1983, Ch. 120, in effect June 22, 1983, added "religious," after "church," in subdivision (a), and added subdivision (d). Stats. 1991, Ch. 646, in effect January 1, 1992, deleted subdivision (d) which provided that, for the 1977–78 to 1982–83 fiscal years, any tax, penalty, or interest, shall be canceled or refunded if the church or religious exemption was available and an appropriate claim for exemption was filed on or before March 1, 1984. Stats. 1995, Ch. 499, in effect January 1, 1996, substituted a colon for a dash at the end of the first paragraph, substituted "lien date in" for "first day of March of" after "before the", and substituted a period for "; or, if the application is filed thereafter," after "timely application" in paragraph (1), and substituted "If the application . . . in paragraph (1), 85" for "Eighty-five" before "percent of" in paragraph (2) of subdivision (a). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, added ", tribal housing," after "state universities" in the first sentence of subdivision (a).
Note.—Section 3 of Stats. 1983, Ch. 120, provided that no appropriation is made and no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution or Section 2231 or 2234 of the Revenue and Taxation Code because self-financing authority is provided in this act.
* Article 2.5 was added by Stats. 1971, Ch. 303, p. 615, in effect July 12, 1971, operative for property taxes for the 1970–71 fiscal year and fiscal years thereafter.