reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 252 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 252.

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 been granted a power of attorney by such person, shall appear before the assessor, shall give all information required and answer all questions in an affidavit prescribed by the State Board of Equalization, and shall subscribe and swear to the affidavit before the assessor. The assessor may require other proof of the facts stated before allowing the exemption. In subsequent years the person claiming the veterans’ exemption, or the spouse, legal guardian, or conservator of such person, or one who has been granted a power of attorney by such person, may file the affidavit under penalty of perjury by mail.Where a claim is filed by a legal guardian or conservator of a person claiming the veterans’ exemption, or one who has been granted a power of attorney by such claimant, the person filing the affidavit shall declare that he has sufficient knowlege of the financial affairs of the claimant to give all information required and answer all questions in the affidavit under penalty of perjury.(Amended by Stats. 1969, Ch. 143.)
CA Rev & Tax Code § 252.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 252.1.

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 the county of the claimant’s residence, it shall be filed in duplicate and the assessor shall transmit the duplicate copy to the assessor of the county of residence.(Added by renumbering Section 255.5 by Stats. 1974, Ch. 1107.)
CA Rev & Tax Code § 253 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 253.

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 of the assessor, an applicant for the veterans’ exemption is unable to attend in person before the assessor, and a deputy is not available to go to the place where the applicant is located, then the applicant may make and subscribe the affidavit before any person authorized to administer an oath. If, during time of war, the applicant is in active military service of the United States or of any nation with which the United States is allied, or is outside of the continental limits of the United States, or if the person entitled to the exemption has a mental health disorder or lacks mental capacity, a member of the applicant’s immediate family or the applicant’s guardian or legal representative, having personal knowledge of the facts required to be set forth, may appear before the assessor and may make and subscribe the affidavit on the applicant’s behalf.(Amended by Stats. 2019, Ch. 9, Sec. 19. (AB 46) Effective January 1, 2020.)
CA Rev & Tax Code § 253.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 253.5.

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 include, but shall not be limited to, the name of the person claiming the exemption, the address of the property, and a statement to the effect that the claimant owned and occupied the property as his principal place of residence on the lien date, or that he owns and intends to occupy the property as his principal place of residence on the next succeeding lien date.A claim for the homeowners’ exemption filed by the owner of a dwelling, as defined in Section 218, once granted for the 1974–75 fiscal year or any fiscal year thereafter, shall remain in effect until such time as title to the property changes, the owner does not occupy the home as his principal place of residence on the lien date, or the property is otherwise ineligible pursuant to the provisions of Section 218.If the exemption is lost by the owner of the property for any reason, he may file a new claim in the same manner as a new owner may file one.(Amended by Stats. 1974, Ch. 1107.)
CA Rev & Tax Code § 254 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 254.

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 property tax exemption and anyone claiming the classification of a vessel as a documented vessel eligible for assessment under Section 227, shall submit to the assessor annually an affidavit, giving any information required by the board.(Amended by Stats. 2002, Ch. 775, Sec. 15. Effective January 1, 2003.)
CA Rev & Tax Code § 254.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 254.2.

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 protection of migratory water fowl or for migratory water fowl public shooting grounds is exempt from taxation. No affidavit need be filed for this exemption.(Added by Stats. 1947, Ch. 666.)
CA Rev & Tax Code § 255 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 255.

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. on February 15.(b) Affidavits for the homeowners’ exemption except as otherwise provided in Sections 255.1, 255.2, and 275, shall be filed with the assessor any time after the claimant becomes eligible but no later than 5 p.m. on February 15.(c) Notwithstanding the provisions of subdivision (a), any claimant who has been found ineligible for the church exemption or the religious exemption may file an affidavit for a welfare exemption. Affidavits for the welfare exemption filed pursuant to this subdivision shall be filed within 15 days from the date of notification by the assessor of the claimants’ ineligibility for the church exemption or the religious exemption.(Amended by Stats. 1997, Ch. 941, Sec. 3. Effective January 1, 1998.)
CA Rev & Tax Code § 255.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 255.1.

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 exemption to any claimant who has filed a timely claim, but the claim is otherwise defective because it lacks either any of the required information or the signature of the claimant.Only one extension shall be allowed to such claimant for any one filing period. No extension shall be more than six months from the due date provided for filing the claim, unless the assessor does not find and notify the claimant of the defect within a reasonable time to allow resubmission of the defective claim as corrected before the expiration of the six-month extension, in which case the assessor shall extend the permissible period for filing no more than three months from the time the defect or defects are found and the claimant is notified.(Amended by Stats. 1971, Ch. 147.)
CA Rev & Tax Code § 255.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 255.2.

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 residence for the first time or who was found eligible for that exemption on his or her principal place of residence in the immediately preceding year and whose claim is timely filed but disallowed for the current year may, if otherwise qualified for the homeowner’s exemption, file for the homeowner’s exemption as provided herein.The assessor shall notify those applicants he or she finds ineligible for the veteran’s exemption of his or her finding and shall inform them that they have 15 days from the date of the notice to file for the homeowner’s exemption. The failure of the assessor to provide the notice required by this section shall extend the filing period for those not notified to the next lien date.(Amended by Stats. 1991, Ch. 646, Sec. 4.)
CA Rev & Tax Code § 255.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 255.3.

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’ exemption to a person acquiring title to, and recording his or her ownership of an eligible dwelling after the immediately preceding lien date and before the lien date of the calendar year of the claim. The failure of a person to receive a claim form shall not, however, excuse the person from timely filing of the required affidavit.(Amended by Stats. 1997, Ch. 941, Sec. 4. Effective January 1, 1998.)
CA Rev & Tax Code § 255.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 255.6.

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 rules issued by the board to provide for a periodic audit and for the establishment of a control system for the homeowners’ exemption claims.(Amended (as added by Stats. 1974, Ch. 60, Sec. 8) by Stats. 1974, Ch. 1107, Sec. 7. Amendment operative beginning with 1974-75 fiscal year, by Sec. 21 of Ch. 1107.)
CA Rev & Tax Code § 255.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 255.7.

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 of ownership document as soon as possible.(Added by Stats. 1974, Ch. 60.)
CA Rev & Tax Code § 255.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 255.8.

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 instructions required to be sent to homeowners by Section 255.3 shall be in English and Spanish. Claim forms and instructions in Spanish may also be sent or made available in any other county, at the discretion of the county assessor.(Amended by Stats. 1983, Ch. 1281, Sec. 12. Effective September 30, 1983.)
CA Rev & Tax Code § 256 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 256.

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 convenient use of the building.(b) Each year before the lien date, county assessors shall mail a claim form for the church exemption to all recipients of such exemption in the prior year, except where the prior recipient has transferred title to the property since the prior lien date.(Amended by Stats. 1976, Ch. 681.)
CA Rev & Tax Code § 256.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 256.5.

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 dead or for the care, maintenance or upkeep of such property or such dead, and(b) The property is not used or held for profit.(Added by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 256.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 256.6.

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, the exemption provided by Section 204.(2) The board shall prescribe the form for the annual notice described in paragraph (1), which form shall specify the following:(A) The circumstances under which the property may be disqualified from exemption.(B) That the person or entity has a duty to inform the assessor if the property no longer qualifies for the exemption.(b) At the same time the notice described in subdivision (a) is mailed, the assessor shall include with that notice a card that may be returned to the assessor by the person or entity receiving the notice, which card shall be in the following form:To all persons and entities that have received a nonprofit cemetery exemption for the ____ fiscal year.QUESTION: Will the property to which the exemption applied in the ____ fiscal year continue to be used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance, or upkeep of that property or those dead in the ____ fiscal year?___ yes___ noSignature: ____________ Title: __________ Failure to return this card does not constitute a waiver of this exemption as specified by the California Constitution, but may result in an onsite inspection by the assessor to verify any exempt activity.(Added by Stats. 2003, Ch. 604, Sec. 4. Effective January 1, 2004.)
CA Rev & Tax Code § 256.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 256.7.

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 the California Constitution and Section 204, is not required to be filed in order to receive the exemption for any cemetery that exists, or is discovered to exist, in the unincorporated area of a county for which the assessor is unable to identify the legal cemetery authority, as defined in Section 7018 of the Health and Safety Code, that may by law claim the exemption for that cemetery, if both of the following apply:(1) The cemetery was used by residents of the state prior to the year 1900.(2) The cemetery is no longer used for current or future interments.(b) Any tax, penalty, or interest imposed upon a cemetery subject to this section shall be canceled pursuant to Article 1 (commencing with Section 4985) of Chapter 4 of Part 9, as if it had been levied or charged erroneously.(Added by Stats. 2003, Ch. 604, Sec. 5. Effective January 1, 2004.)
CA Rev & Tax Code § 257 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 257.

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 building, equipment, and land are used exclusively for religious purposes.(2) The land claimed as exempt is required for the convenient use of the building.(3) The property is owned by an entity organized and operating exclusively for religious purposes.(4) The entity is nonprofit.(5) No part of the net earnings inures to the benefit of any private individual.(c) Any exemption granted pursuant to a claim filed in accordance with this section, once granted, shall remain in effect until that time that title to the property changes or the property is no longer used for exempt purposes. Any person who is granted an exemption pursuant to a claim filed in accordance with this section shall notify the assessor by February 15 if the property becomes ineligible for the exemption.(d) Upon any indication that a religious exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the religious exemption. If the assessor determines that the property or any portion thereof is no longer eligible for the exemption, he or she shall immediately cancel the exemption on so much of the property as is no longer eligible for exemption.If a religious exemption has been incorrectly allowed, an escape assessment as allowed by Article 4 (commencing with Section 531) of Chapter 3 in the amount of the exemption with interest as provided in Section 506 shall be made, together with a penalty for failure to notify the assessor, where applicable, in the amount of 10 percent of the assessment, but may not exceed two hundred fifty dollars ($250) in tax liability.(Amended by Stats. 2002, Ch. 214, Sec. 3. Effective January 1, 2003.)
CA Rev & Tax Code § 257.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 257.1.

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 received the religious exemption for the previous fiscal year.The notice shall be in a form and contain that information which the board may prescribe, and shall set forth the circumstances under which the property may no longer be eligible for exemption and advise the person of the duty to inform the assessor if the property is no longer eligible for exemption.The notice shall include a card which is to be returned to the assessor by any person who desires to maintain eligibility for the religious exemption. That card shall be in the following form:To all persons who have received a religious exemption for the ________ fiscal year.QUESTION:Will the property to which the exemption applies in the ________ fiscal year continue to be used exclusively for religious purposes in the ________ fiscal year?Yes ________ No ________Signature:______________Title: ______________Failure to return this card does not of itself constitute a waiver of exemption as called for by the California Constitution, but may result in onsite inspection to verify exempt activity.(Amended by Stats. 1983, Ch. 312, Sec. 3.)
CA Rev & Tax Code § 258 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 258.

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 is claimed are those within which its buildings are located.(c) The property for which exemption is claimed is used exclusively for the purposes of education.Any additional proof of the facts stated may be required by the assessor.The exempt grounds need not be contiguous or in one tract.(Amended by Stats. 1963, Ch. 244.)
CA Rev & Tax Code § 259 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 259.

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 Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 259.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 259.5.

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 has a valid organizational clearance certificate issued pursuant to Section 254.6.(Amended by Stats. 2003, Ch. 471, Sec. 12.3. Effective January 1, 2004.)
CA Rev & Tax Code § 259.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 259.7.

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 claimant has a valid organizational clearance certificate issued pursuant to Section 254.6.(Amended by Stats. 2003, Ch. 471, Sec. 12.4. Effective January 1, 2004.)
CA Rev & Tax Code § 259.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 259.8.

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 admission or user charge is made for the use of library books, periodicals or facilities and the extent (if any) to which sales or business activites are conducted on the premises.(Added by Stats. 1974, Ch. 186.)
CA Rev & Tax Code § 259.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 259.9.

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 and the extent (if any) to which sales or business activities are conducted on the premises.(Added by Stats. 1974, Ch. 186.)
CA Rev & Tax Code § 259.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 259.10.

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 the property exclusively for public school purposes.(b) The terms of the agreement by which the public school obtained the use of the property. When the agreement is in writing, a copy of the document shall accompany the affidavit.(Added by Stats. 1974, Ch. 186.)
CA Rev & Tax Code § 259.11 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 2 - Procedure to Claim Exemptions|Section 259.11.

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 to the exemption.(Added by Stats. 1988, Ch. 1271, Sec. 7. Effective September 26, 1988.)