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*
276.2. Disabled veterans' exemption; property acquired after lien date. (a) If property becomes eligible for the disabled veterans' exemption as described in Section 205.5 after the lien date, and an appropriate application for that exemption is filed on the later of 90 days after the date on which the property became eligible or on or before the next following lien date, there shall be canceled or refunded the amount of any taxes, including any interest and penalties thereon, levied on that portion of the assessed value of the property that would have been exempt under a timely and appropriate application.
(b) The entire amount of the exemption applies to any property tax assessment, including a supplemental and escape assessment, that was made and that served as a lien against the property. The exemption amount shall be appropriately prorated from the date the property became eligible for the exemption.
History.—Added by Stats. 2000, Ch. 922 (AB 2562), in effect September 29, 2000, and 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 "or but for that . . . on that date," after "after the lien date," and added "or resided in as the principal place of residence" after "property was acquired" in the first sentence of the first paragraph. Stats. 2006, Ch. 677 (SB 1637), in effect January 1, 2007, lettered the former first paragraph as subdivision (a), added "property becomes eligible for" after "If", deleted "would have been available for a property, but for that property being acquired by a person eligible for the exemption only" after "in Section 205.5", deleted "or but for that property being owned by a person eligible for the exemption on the lien date but not residing on the property on that date," after "the lien date," and substituted "became eligible" for "was acquired or resided in as the principal place of residence" after "in which the property" in the first sentence therein and added subdivision (b). Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted "the later of 90 days after the date on" for "or before the lien date in the calendar year next following the calendar year in" after "filed on" and added "or on or before the next following lien date" after "became eligible" in the first sentence of subdivision (a).
Note.—Section 5 of Stats. 2000, Ch. 922 (AB 2562), and 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.