California Revenue and Taxation Code ARTICLE 2.5 - Late Exemption Claims

  • Section 270.
    (a) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums, public schools, community colleges, state...
  • Section 271.
    (a) Provided that an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the...
  • Section 271.5.
    (a) In the event that property receiving the college, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption is sold or otherwise transferred, the...
  • Section 272.
    Notwithstanding any other provision of law, whenever a valid application for exemption on the property is filed pursuant to Section 270 or 271 and the...
  • Section 273.
    If a claimant for the veterans’ exemption fails to file the affidavit required by Section 255 because he or she was in the military service...
  • Section 273.5.
    (a) If a claimant for the veterans’ exemption for the 1976–77 fiscal year or any year thereafter fails to file the required affidavit with the assessor...
  • Section 275.
    (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...
  • Section 275.5.
    If a person claiming classification of a vessel as a documented vessel eligible for assessment under Section 227 fails to file the affidavit required by...
  • Section 276.
    (a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans’ exemption described in Section 205.5 was available, but for which a...
  • Section 276.1.
    (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...
  • Section 276.2.
    (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...
  • Section 276.3.
    (a) In the event that property receiving a disabled veterans’ exemption as described in Section 205.5 is sold or otherwise transferred to a person who is...
  • Section 276.5.
    If a person claiming the exemption of an aircraft of historical significance under Section 220.5 fails to file the affidavit required by that section by...
  • Section 277.
    Any person claiming the disabled veterans’ property tax exemption shall file a claim with the assessor giving any information required by the board. This information...
  • Section 278.
    Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans’ exemption in the immediately preceding...
  • Section 279.
    (a) Subject to the provisions regarding cancellations and the limitation periods on refunds, property becomes eligible for the disabled veterans’ property tax exemption, as described in...
  • Section 279.5.
    The taxpayer who has filed a claim for the disabled veterans’ exemption, once granted, is responsible for notifying the assessor when the property is no...

Last modified: October 22, 2018