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California Revenue and Taxation Code

§ 277

RTC § 277 Effective Jan 1, 2022Div. 1 · Part 2 · Ch. 1 · Art. 2.5
(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).

Legislative history

Amended by Stats. 2021, Ch. 430, Sec. 1. (SB 667) Effective January 1, 2022.

Source: California Revenue and Taxation Code § 277 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.