Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 3. Exemptions

Section 75.22

75.22. Determination of exemption eligibility; 90 days. A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by this part no later than 90 days after the date of the change in ownership or the completion of new construction.

History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, substituted "A property shall be eligible" for "Eligibility" before "for", and substituted "if the person . . . no later than" for "shall be determined within" before "90 days". Stats. 1984, Ch. 946, in effect September 10, 1984, substituted "after" for "of" after "days".

Note.—See note following Section 75.