Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2.5. Late Exemption Claims*

Section 275

275. Homeowners' exemption; partial cancellation of tax. (a) If a claimant for the homeowners' property tax exemption fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the calendar year in which the fiscal year begins, but files that affidavit on or before the following December 10, an exemption of the lesser of five thousand six hundred dollars ($5,600) or 80 percent of the full value of the dwelling shall be granted by the assessor.

(b) On claims filed pursuant to subdivision (a) after November 15, this partial homeowners' exemption may be applied to the second installment, and if applied to the second installment, the first installment will still become delinquent on December 10 and the delinquent penalty provided for in this division will attach if the tax amount due is not paid.

If this partial homeowners' exemption is applied to the second installment and if both installments are paid on or before December 10 or if the reduction in taxes from this partial exemption exceeds the amount of taxes due on the second installment, a refund shall be made to the taxpayer upon a claim submitted by the taxpayer to the auditor.

History.—Added by Stats. 1974, Ch. 60, p. 131, 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. 2368, in effect September 23, 1974, operative with respect to the 1974–75 fiscal year and thereafter, substituted "an exemption of the lesser of one thousand four hundred dollars ($1,400) or 80 percent of the assessed value of the dwellings" for "80 percent of the homeowners' exemption" in the first sentences of subdivisions (a) and (b); substituted subdivision (c) for the former subdivision (c); and substituted "taxpayer" for "county tax collector" in the first sentence of the last paragraph. Sec. 20 thereof provided no payment by state to local governments because of this act. Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, deleted former subdivisions (a) and (b), relettered subdivisions (c) as (a) and (d) as (b), deleted "for the 1975–76 fiscal year or any year thereafter" after the first "exemption", and substituted "three thousand two hundred dollars ($3,200)" for "one thousand four hundred dollars ($1,400)" and "full" for "assessed" before "value" in subdivision (a); deleted "(b) or (c)" after "(a)" and substituted "to" for "of" in subdivision (b). Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "the delinquent penalty provided for in this division" for "a 6-percent penalty" before "will attach" in the first paragraph of subdivision (b). Stats. 1992, Ch. 523, in effect January 1, 1993, deleted "o'clock" after "5", substituted "that affidavit" for "such claims" after "files", and substituted "10" for "1" after "December" in subdivision (a); and deleted "such" after "On" in the first paragraph of subdivision (b). Stats. 1997, Ch. 941 (SB 542), in effect January 1, 1998, substituted "February" for "April" after "5 p.m. on" in the first sentence of subdivision (a).

* 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.