California Revenue and Taxation Code ARTICLE 2 - Procedure to Claim Exemptions

• Section 251.
  (a) The board shall prescribe all procedures and forms required to carry into effect any property tax exemption enacted by statute or constitutional amendment.(b) (1) The procedures prescribed...
• Section 252.
  When making the first claim any person claiming the veterans’ exemption, or the spouse, legal guardian, or conservator of such person, or one who has...
• Section 252.1.
  Among other facts, the veterans’ exemption affidavit shall contain a statement, showing the claimant’s residence. When the affidavit is filed in a county other than...
• Section 253.
  If, because of active military service of the United States in time of war, sickness or other cause found to be unavoidable in the judgment...
• Section 253.5.
  Any person claiming the homeowners’ property tax exemption shall submit to the assessor an affidavit, giving any information required by the board. Such information shall...
• Section 254.
  Any person claiming the church, cemetery, college, exhibition, welfare, veterans’ organization, free public libraries, free museums, aircraft of historical significance, tribal housing, or public schools...
• Section 254.2.
  All property owned by the United States or any agency thereof and used exclusively for migratory water fowl refuges, or used for the promotion or...
• Section 254.5.
  (a) Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor.The assessor...
• Section 254.6.
  (a) An organization that intends to claim the welfare exemption or veterans’ organization exemption shall file with the State Board of Equalization a claim for an...
• Section 255.
  (a) Affidavits required for exemptions named in this article, except the homeowners’ exemption, shall be filed with the assessor between the lien date and 5 p.m....
• Section 255.1.
  The assessor, whenever in his judgment good cause exists, may grant a reasonable extension of time for filing a claim for the homeowners’ property tax...
• Section 255.2.
  Notwithstanding Section 255 of the Revenue and Taxation Code, any veteran who is filing for the veteran’s exemption on his or her principal place of...
• Section 255.3.
  For the 1998–99 fiscal year and each fiscal year thereafter, the assessor shall on or before January 15 mail a claim form for the homeowners’...
• Section 255.6.
  The assessor shall verify the eligibility of each claimant who is receiving a homeowners’ exemption to continue to receive such an exemption in accordance with...
• Section 255.7.
  Whenever a change of ownership is recorded in the county recorder’s office, the county recorder shall provide the assessor with a copy of the transfer...
• Section 255.8.
  In counties having 10 percent or more persons who are of Spanish origin according to the most recent federal decennial census, claim forms and accompanying...
• Section 256.
  (a) The affidavit for church exemption shall show that:(1) The building and equipment are used solely for religious worship.(2) The land claimed as exempt is required for the...
• Section 256.5.
  The affidavit for the cemetery exemption shall show that:(a) The property is used or held exclusively for the burial or other permanent deposit of the human...
• Section 256.6.
  (a) (1) Prior to the lien date, the assessor shall annually mail a notice to every person or entity that received, in the immediately preceding fiscal year,...
• Section 256.7.
  (a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit claiming the cemetery exemption, as provided for in subdivision (g) of Section 3 of Article XIII of...
• Section 257.
  (a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving specific information relating to property tax exemption.(b) The affidavit shall show that:(1) The...
• Section 257.1.
  For the 1983–84 fiscal year and fiscal years thereafter, the assessor shall annually, prior to the lien date, mail a notice to every person who...
• Section 258.
  The affidavit for the college exemption shall show that:(a) The educational institution is of collegiate grade and is not conducted for profit.(b) The grounds for which exemption...
• Section 259.
  The affidavit for the exhibition exemption shall state the facts showing that the property comes within all the descriptions entitling it to the exemption.(Enacted by...
• Section 259.5.
  The claim for the welfare exemption shall show that the property use requirements entitling the property to the exemption are met, and that the claimant...
• Section 259.7.
  The claim for the veterans’ organization exemption shall show that the property use requirements entitling the property to the exemption are met, and that the...
• Section 259.8.
  The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any...
• Section 259.9.
  The affidavit for the free museums exemption shall indicate whether or not any admission or user charge is made to those viewing the museum contents...
• Section 259.10.
  The affidavit for the public schools exemption shall show:(a) The owner’s name and the name of the school within the public school system that is using...
• Section 259.11.
  The affidavit for the aircraft of historical significance exemption shall show that both the property and the owner meet all the requirements entitling the property...
• Section 259.13.
  (a) Affidavits for the tribal housing exemption shall be filed on or before February 15 of each year with the assessor. Affidavits of claimants shall be...
• Section 259.14.
  (a) The claim for welfare exemption on qualified property, in addition to giving any other information as prescribed by the board, shall be accompanied by an...
• Section 259.15.
  (a) For the 2018–19 fiscal year to the 2027–28 fiscal year, the claim for welfare exemption on a property that is eligible for and has received...
• Section 260.
  If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.(Amended by Stats....
• Section 261.
  (a) Except as otherwise provided in subdivisions (b) and (c), as a prerequisite to the allowance of either the veterans’ or welfare exemption with respect to...

Last modified: October 22, 2018