Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 2.5. Late Exemption Claims*
272. Action by assessor. Notwithstanding any other provision of law, whenever a valid application for exemption on the property is filed pursuant to Section 270 or 271 and the assessor grants the claim prior to the completion of the roll for the year for which the exemption is claimed, the assessor shall enroll the property so as to provide for the amount of exemption on the property's assessed value as provided by the applicable section.
When the application for exemption on the property or the granting of the claim occurs after completion of the roll, the assessor shall initiate an action to correct the roll by addition of the appropriate amount of exemption on the property. Upon notification by the assessor, the auditor shall make the appropriate adjustment on the roll.
Where authorized under the provisions of this article, the tax, penalty or interest thereon subject to cancellation or refund shall be canceled pursuant to Article 1 (commencing with Section 4985) of Chapter 4 of Part 9, as if it had been levied or charged erroneously, and, if paid, a refund thereof shall be made pursuant to Article 1 (commencing with Section 5096) of Chapter 5 of Part 9 as if it had been erroneously collected. The amount of tax, penalty or interest which is not canceled or refunded under this article with respect to property tax exemptions covered by this article and filed late may be paid in installments as provided in Chapter 3 (commencing with Section 4186) of Part 7.
History.—Stats. 1983, Ch. 119, in effect January 1, 1984, substituted "that" for "such" after "for" and deleted "to the board of supervisors" after "action" in the first sentence, and substituted "Upon notification by the assessor" for "If approved" at the beginning of the second sentence of the second paragraph; and deleted "of this division" after "Part 9" in the first sentence and deleted "of Division 1" after "Part 7" in the second sentence of the third paragraph. Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, added "on the property" after "application for exemption", and substituted "grants the claim" for "receives the board finding pursuant to Section 254.5" after "the assessor" in the first sentence of the first paragraph; and substituted "on the property or the granting of the claim occurs" for "or the finding of the board for that application is received" after "application for exemption" in the first sentence of the second paragraph.
* 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.