Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2.5. Late Exemption Claims*

Section 273

273. Veterans' exemption; cancellation of tax. If a claimant for the veterans' exemption fails to file the affidavit required by Section 255 because he or she was in the military service of the United States and serving outside of the United States between the lien date and 5 o'clock p.m. on February 15 of any year, the veterans' exemption may be claimed pursuant to Section 252 or 253 without regard to the time limit specified in Section 255. If the veterans' exemption is claimed pursuant to the preceding sentence, any tax, or penalty or interest thereon for any fiscal year commencing during the calendar year in which the exemption is claimed, on property to the amount of one thousand dollars ($1,000) owned by the person to whom the veterans' exemption was available for that fiscal year, shall be canceled or refunded.

History.—Stats. 1997, Ch. 941 (SB 542), in effect January 1, 1998, substituted "affidavit required by" for "required affidavit pursuant to" after "file the", added "or she" after "he", deleted "continental limits of the" before "United States", substituted "February" for "April" after "5 o'clock p.m. on", added a period after "in Section 255" and deleted "and any tax" after "in Section 255" in the first sentence, and added "If the . . . any tax," to the balance of the former first sentence to create the second sentence, substituted "the" for "that" before "calendar", added "in which . . . claimed," after "calendar year", substituted "the" for "such" after "owned by", substituted "to whom" for "as to which" after "person", and substituted "that" for "such" after "available for" in the newly created second sentence.

* 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.