Rev. & Tax. Code, § 277 · Article 2.5. Late Exemption Claims
Rev. & Tax. Code, § 277
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Any person claiming the disabled veterans’ property tax exemption shall file a claim with the assessor giving any information required by the board. This information shall include, but shall not be limited to, the name of the person claiming the exemption, the person’s social security number or another personal identifying number, the address of the property, and a statement to the effect that the claimant owned and occupied the property as the claimant’s principal place of residence on the lien date, or that the claimant intends to own and occupy the property as the claimant’s principal place of residence on the next succeeding lien date, and proof of disability as defined by Section 205.5.
(b) The executor, administrator, or personal legal representative of the claimant’s estate may file a claim with the assessor pursuant to subdivision (a).
(c) The trustee of the deceased claimant’s trust assets may file a claim with the assessor pursuant to subdivision (a).
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 430, Sec. 1. (SB 667) Effective January 1, 2022.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=277.
- Text hash
- sha256 1a4a784e22da85bc31657398b9fbd67384a79bece1fcf3af2307ae42045822e4
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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Military and Veterans Code
Revenue and Taxation Code
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