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 - Homeowners' Property Tax Exemption

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Exemption Claims.
(1) Distributing Forms. In addition to
				  mailing forms to persons acquiring title and recording their ownership of their
				  eligible dwellings, the assessor of each county shall make available to
				  homeowners during the twelve months preceding the lien date for the next
				  succeeding fiscal year, and the twelve months succeeding such lien date, to and
				  including December 10 of the fiscal year, forms on which to claim the exemption
				  for that fiscal year (1) by providing blank forms at the assessor's office, (2)
				  by distributing supplies of blank forms to places throughout the county to
				  which residents of the county have easy access, or (3) by a combination of
				  these methods. The assessor need not send a new claim form upon the transfer of
				  ownership in a property in any instance in which either spouse retains an
				  ownership interest and otherwise continues to qualify for exemption.
(2) When Claims Are Due. A claim is timely
				  filed if, on or before the February 15 immediately preceding the start of the
				  fiscal year, it is delivered to the assessor's office or is properly addressed
				  and mailed with postage prepaid. A post office cancellation mark of February 15
				  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
				  February 15, provided such proof is offered on or before February 15 of the
				  following year.
A claim is filed late and an exemption of the lesser of
					 five thousand six hundred dollars ($5,600) or 80 percent of the taxable value
					 of the dwelling shall be granted if the claim is delivered to the assessor's
					 office or is properly addressed and mailed with postage prepaid between
					 February 16 and December 10, inclusive, of the calendar year in which the claim
					 was due. In determining when a claim is filed, Section
					 166
					 of the Revenue and Taxation Code may be applicable in some instances. Section
					 166 provides that a filing shall
					 be deemed to be timely if it is sent by United States mail, properly addressed
					 with postage prepaid, and is post marked on or before the required date, or if
					 other proof satisfactory to the assessor establishes that the mailing occurred
					 on or before the required date.
A veteran including a disabled veteran who is filing for
					 the veteran's exemption or disabled veterans' exemption on his/her principal
					 place of residence for the first time or who was granted a veteran's exemption
					 or disabled veterans' exemption on his/her principal place of residence in the
					 immediately preceding year, may make a timely filing for the homeowner's
					 exemption within 15 days after the assessor finds him/her ineligible for the
					 veteran's exemption or disabled veterans' exemption and notifies him/her
					 thereof. Those veterans not notified shall have until the next lien date to
					 make a timely filing.
(3)
				  Signature of Claimant. The signature of one spouse who is a co-owning occupant
				  is valid for the other co-owning occupant spouse for the year of filing and for
				  subsequent years. The signature of one co-owning occupant (non-spouse) is valid
				  for other co-owning occupants for the year of filing and for subsequent years.
				  The assessor may require the refiling of the claim by the other spouse if the
				  spouse who signed the active claim has died or has established a principal
				  place of residence elsewhere, but the assessor shall require the refiling of
				  the claim by the other co-owner who has occupied the dwelling continuously if
				  the co-owner (non-spouse) who signed the active claim has died or has
				  established a principal place of residence elsewhere.
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 October 15 unless the defect is found and the claimant is
					 notified thereof after July 15, in which event it shall not extend beyond three
					 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.
(4) Processing Claims. When a claim for
				  exemption is received, the assessor shall note thereon the fiscal year to which
				  the initial filing relates and the date of filing. He/she shall ascertain:
(A) Whether the claim was filed within the
				  period prescribed by law;
(B)
				  Whether the claimant was,
1. an owner of
				  record, an owner whose title had not yet been recorded, or a purchaser under a
				  contract of sale of the dwelling identified in the claim; or
2. an owner of shares or a membership
				  interest in a cooperative housing corporation;
(C) Whether more than one claim has been
				  filed on the same dwelling.
If the assessor finds the claimant eligible for the
					 exemption for the initial fiscal year claimed, he/she shall enroll it, provided
					 that he/she cannot then allow a veterans' or another homeowners' exemption
					 against an assessment that relates, in its entirety or in part, to the same
					 dwelling. He/she shall, however, allow the disabled veterans' exemption on the
					 dwelling in place of the homeowners' exemption. If he/she finds that the
					 claimant is not eligible for the initial year claimed, but is or will be
					 eligible for a subsequent year, he/she shall treat the claim as if it had been
					 filed initially for the subsequent year.
(5) Notice of Unapproved Claims.
After determining that an application for exemption 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.