California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 2 - Assessment › Article 3 - Exemptions and Immunities › Section 135.5 - Homeowners' Property Tax Exemption-Supplemental Assessments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Exemption Claims.
(a) Applicability of Section. The provisions
				  of this section apply only to claims for the homeowners' exemption made
				  pursuant to the provisions of Chapter 3.5 (commencing with Section
				  75) of Part 0.5 of Division 1 of
				  the Revenue and Taxation Code. Except where the context or the specific
				  provisions of the section otherwise require, the provisions of Section
				  135 also apply to claims for the
				  exemption from the supplemental roll.
(b) Distributing Forms. The assessor of each
				  county shall make forms on which to claim the exemption available in the manner
				  set forth in Section
				  135(a)(1).
(c) When Claims are Due. A claim is timely
				  filed if it is delivered to the assessor's office or if properly addressed and
				  mailed with postage prepaid on or before the 30th day following the date of
				  notice of a supplemental assessment. A post office cancellation mark of said
				  30th day or earlier is conclusive evidence of timely filing by mail. The
				  assessor may accept other proof which satisfies him/her that a claim was mailed
				  on or before said 30th day, provided such proof is offered on or before the
				  same date of the following year. In addition to the claim being timely filed,
				  the claimant must meet the requirements for the exemption no later than ninety
				  (90) days after the date of the change in ownership or the completion of new
				  construction.
When a claim is filed late, that portion of tax
					 attributable to 80 percent of the amount of exemption available shall be
					 cancelled or refunded if the claim is delivered to the assessor's office or is
					 properly addressed and mailed with postage prepaid after the 30th day following
					 the date of notice of a supplemental assessment but on or before the date on
					 which the first installment of taxes on the supplemental tax bill becomes
					 delinquent, as provided by Section
					 75.52
					 of the Revenue and Taxation Code.
(d) Number of Claims Required. Usually, one
				  claim will suffice. Where a change in ownership or new construction occurs on
				  of after June 1 up to and including December 31, one claim for the single
				  supplemental assessment for the current fiscal year shall apply to that
				  assessment and, if granted, to the following fiscal year and to fiscal years
				  thereafter based upon the one-time filing. For example, where a dwelling
				  changes ownership on July 1, 1987, one claim for the single supplemental
				  assessment for the 1987-88 fiscal year shall apply to that assessment. If the
				  claim is granted, it shall also apply to the regular roll assessment for the
				  1988-89 fiscal year and for fiscal years thereafter based upon one-time filing.
Where a change in ownership occurs on or after January 1 up
					 to and including May 31, one claim for the two supplemental assessments, one
					 for the current fiscal year and one for the following fiscal year, can apply to
					 those assessments, but the claim will not apply to the regular roll assessment
					 for that following fiscal year because the claimant did not own and occupy the
					 dwelling on the lien date. For example, where a dwelling changes ownership on
					 May 1, 1987, one claim for the two supplemental assessments, one for the
					 1986-87 fiscal year and the other for the 1987-88 fiscal year, can apply to
					 those assessments. The claim will not apply to the regular roll assessment for
					 the 1987-88 fiscal year, however.
If the claim does apply to the two supplemental assessments
					 or if it applies only to the supplemental assessment of the following fiscal
					 year, and if the claim is granted, the claim will apply also to a third fiscal
					 year and to fiscal years thereafter based upon the one-time filing. For
					 example, if a claim applies to two supplemental assessments, one for the
					 1986-87 fiscal year and the other for the 1987-88 fiscal year, or if it applies
					 only to the supplemental assessment for the 1987-88 fiscal year, and if the
					 claim is granted, the claim will apply also to the regular roll assessment for
					 the 1988-89 fiscal year and for fiscal year thereafter. If, however, the claim
					 applies only to the supplemental assessment for the current fiscal year, the
					 claim will not apply to the third fiscal year and to fiscal years thereafter
					 because no claim was in effect for the following (second) fiscal year. For
					 example, if a claim applies only to the supplemental assessment for the 1986-87
					 fiscal year, the claim will not apply to the regular roll assessment for the
					 1988-89 fiscal year and for fiscal years thereafter because no claim was in
					 effect for the 1987-88 fiscal year.
Where a claim for a supplemental assessment or assessments
					 is denied, a separate claim for a future regular roll assessment must be
					 filed.
After a change in ownership, additional supplemental
					 assessments may arise from the completion of new construction. A separate claim
					 must be filed for each additional assessment arising from the completion of new
					 construction where less than the full exemption is then in effect. Only one
					 claim is required, however, for a single new construction project completed on
					 or after January 1 up to and including May 31, which results in two
					 supplemental assessments, one for the current fiscal year and one for the
					 following fiscal year. Once the full exemption is in effect, no additional
					 claims need be filed.
(e)
				  Signature of Claimant. Where two or more co-owning occupants, either spouses or
				  non-spouses, reside in a dwelling, the signature of one co-owning occupant is
				  sufficient to claim the exemption for all occupants so long as the person who
				  signed the claim continues to reside at that location. Where a spouse who
				  signed the active claim dies or establishes a principal place of residence
				  elsewhere, the assessor may require refiling of the claim by the other spouse.
				  Where a co-owner (non-spouse) who signed the active claim dies or establishes a
				  principal place of residence elsewhere, the assessor shall require refiling of
				  the claim by one of the other occupant co-owners.
If a timely filed claim lacks a signature or any required
					 information, the assessor may, for good cause, grant the claimant a single
					 period of measurable length within which to cure the defect. Such period shall
					 not extend beyond six (6) months from the date of filing of the claim unless
					 the defect is not found and the claimant is not notified thereof within a
					 reasonable time to cure the defect before expiration of the six-month period,
					 in which event it shall not extend beyond three (3) months of such
					 notification. If a claim is filed late, the assessor may allow the claimant up
					 to six months, or three months after the claimant is notified, whichever is
					 later, to cure the defect.
(f) Processing Claims. The assessor shall
				  process a claim in the manner set forth in Section
				  135(a)(4) and
				  shall enroll the exemption if the claimant is eligible for the full exemption
				  for the initial fiscal year or years claimed. The assessor shall not approve a
				  claim for property with respect to which the full exemption is already in
				  effect.
(g) Notice of Unapproved
				  Claims. If a claim is not approved, the assessor shall notify the claimant of
				  the reason or reasons for nonapproval. Failure to receive such notice shall not
				  entitle the claimant to the exemption. This notice is not required when the
				  claim is not approved because the property is already receiving the full
				  exemption.
1. New
					 section filed 12-21-87; operative 1-20-88 (Register 87, No. 52).
2.
					 Change without regulatory effect amending subsection (d) and NOTE filed 9-18-98
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 98, No. 38).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						75.20,
						75.21,
						75.22,
						75.31,
						75.51,
						75.52,
						218,
						218.5,
						229,
						253.5,
						255,
						255.1,
						255.2,
						255.3,
						255.6,
						255.7,
						255.8,
						275,
						408,
						531.1,
						531.6,
						1605,
						2190,
						2611.5
						and
						2615.5,
						Revenue and Taxation Code.