ARTICLE 2. Procedure to Claim Exemptions

Article 2 enacted by Stats. 1939, Ch. 154.

§§ 251–261 · 35 sections

§ 251 (a) The board shall prescribe all procedures and forms required to carry into effect any property tax exemption enacted by statute or constitutional amendment.…
§ 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…
§ 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…
§ 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,…
§ 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…
§ 254 Any person claiming the church, cemetery, college, exhibition, welfare, veterans’ organization, free public libraries, free museums, aircraft of historical…
§ 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…
§ 254.5 (a) Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor. The…
§ 254.6 (a) An organization that intends to claim the welfare exemption or veterans’ organization exemption shall file with the State Board of Equalization a claim for…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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,…
§ 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…
§ 257 (a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving specific information relating to property tax exemption. (b)…
§ 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…
§ 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…
§ 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.
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 259.13 (a) Affidavits for the tribal housing exemption shall be filed on or before February 15 of each year with the assessor. Affidavits of claimants shall be…
§ 259.14 (a) The claim for welfare exemption on qualified property, in addition to giving any other information as prescribed by the board, shall be accompanied by an…
§ 259.15 (a) (1) For the 2018–19 fiscal year to the 2027–28 fiscal year, the claim for welfare exemption on a property that is eligible for and has received low-income…
§ 260 If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
§ 261 (a) Except as otherwise provided in subdivisions (b) and (c), as a prerequisite to the allowance of either the veterans’ or welfare exemption with respect to…