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 278

278. Disabled veterans' exemption; assessor annual notice. Prior to the lien date, the assessor shall annually mail a notice to all disabled veterans who received the disabled veterans' exemption in the immediately preceding year, except where such person has transferred title in the property since the immediately preceding lien date. The notice shall inform the taxpayer of the requirements that must be met in order to be eligible for the exemption, of the penalties if the taxpayer allows the exemption to continue when he or she is not eligible for the exemption, and of his or her duty to inform the assessor when he or she is no longer eligible for the exemption.

History.—Added by Stats. 1975, Ch. 662, p. 1451, in effect September 10, 1975. Stats. 1986, Ch. 608, effective January 1, 1987, deleted the first paragraph pertaining to requirements for the 1976–77 fiscal year. Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted "Prior to the lien date, the assessor shall annually mail a notice to all claimants" for "For the 1977-78 fiscal year and thereafter, county assessors shall each year mail a notice to all disabled veterans" before "who received" in the first sentence and added "or she" after "when he" twice and added "or her" after "of his" in the second sentence of the first paragraph.

Note.—Section 7 of Stats. 1975, Ch. 662, provided that no appropriation shall be made pursuant to Section 4 of this act because there are minor savings as well as minor costs in this act which, in the aggregate, do not result in significant identifiable cost changes.

* 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.