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 276.1

276.1. Disabled veterans' exemption; delayed disability rating. (a) For property for which the disabled veterans' exemption described in Section 205.5 would have been available but the taxpayer had not yet received a disability rating from the United States Department of Veterans Affairs (USDVA), there shall be canceled or refunded the amount of any taxes, including any interest and penalties thereon, subject to the provisions regarding cancellations in Article 1 (commencing with Section 4985) of Chapter 4 and the limitations periods on refunds as described in Article 1 (commencing with Section 5096) of Chapter 5, levied on that portion of the assessed value of the property that would have been exempt under a timely and appropriate claim, provided that the claimant files an appropriate claim for the disabled veterans' exemption described in Section 205.5 the later of 90 days of receipt of the disability rating from the USDVA or on or before the next following lien date.

(b) Subject to the provisions regarding cancellations and the limitations periods on refunds, the disabled veterans' exemption shall apply beginning on the effective date, as determined by the USDVA, of a disability rating that qualifies the claimant for the exemption.

History.—Added by Stats. 2000, Ch. 1085 (SB 1362), in effect September 30, 2000. Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, added "subject to the provisions . . . of Chapter 5," after "and penalties thereon," in the first sentence of the first paragraph and added "the later of 30 days . . . the USDVA or" after "in Section 205.5" in the first sentence of subdivision (b). Stats. 2006, Ch. 677 (SB 1637), in effect January 1, 2007, lettered the former first paragraph as subdivision (a) and designated former subdivisions (a) and (b) as new paragraph (1) and (2) thereof and added new subdivision (b). Stats. 2010, Ch. 150 (AB 2314), in effect January 1, 2011, substituted the "taxpayer had not yet received a" for "for the taxpayer's failure to receive a timely" after "available but" and deleted "meets both of the following conditions:" after "the claimant" in the first sentence of subdivision (a), deleted former paragraph (1) which provided that "The claimant had an application pending with the USDVA for a disability rating and subsequently received a rating that qualifies the claimant for the disabled veterans' exemption described in Section 205.5.", deleted "(2) The claimant subsequently" from the first sentence of former paragraph (2), added the balance of the sentence to the first sentence of subdivision (a) after "the claimant" and substituted "90" for "30" after "the later of" therein; and substituted "shall apply" for "applies" after "veterans' exemption" in the first sentence of subdivision (b).

Note.—Section 9 of Stats. 2000, Ch. 1085 (SB 1362), provided that notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to 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.