{"code":"RTC","codeName":"Revenue and Taxation Code","section":"255.6","citation":"Rev. & Tax. Code, § 255.6","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 1. Taxation Base [201. - 287.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1"},{"name":"ARTICLE 2. Procedure to Claim Exemptions [251. - 261.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1/article-2"}],"history":"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.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/procedure-to-claim-exemptions-255-6","source":"California Legislative Information bulk export (pubinfo)"}