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Homeowners' Exemption, Voter Registrations, and Driver's
Licenses: Respondent points out the following facts. First, no
homeowners' exemption was filed regarding 20 The Point. Second,
petitioners’ voter registration renewals, dated November 29,
1989, did not reflect 20 The Point as their address. Instead,
the renewals changed petitioners' address from Mary Street to 15
Sandpiper. Third, petitioners did not report 20 The Point to the
California Department of Motor Vehicles.
In regard to the homeowners' exemption, petitioners acquired
20 The Point on August 31, 1988, but at that time, they already
had filed and obtained a homeowners' exemption for 1988 on Mary
Street. Under California law, the eligibility for homeowners'
exemption is determined as of the "lien date", which is March 1
of each year. Cal. Rev. & Tax. Code sec. 2192 (1987).
Affidavits for a homeowners' exemption are required to be filed
after the claimant becomes eligible but no later than April 15.
Cal. Rev. & Tax. Code sec. 255(b)(1987). By the following year
(1989), petitioners had sold 20 The Point (March 9, 1988) and
acquired 15 Sandpiper (November 21, 1988). As a result,
petitioners received a homeowners' exemption for 1989 on 15
Sandpiper, having owned the property as of the lien date. See
Cal. Rev. & Tax. Code sec. 253.5 (1987). Therefore, the fact
that petitioners did not apply for a homeowners' exemption on 20
The Point is of little significance, given that their actions
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