California Laws: Revenue and Taxation Code Sections 251-261
- California Laws: Revenue and Taxation Code Section 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. (b)...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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 than...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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 information shall...
- California Laws: Revenue and Taxation Code Section 254
Any person claiming the church, cemetery, college, exhibition, welfare, veterans' organization, free public libraries, free museums, aircraft of historical significance, tribal housing, or public schools...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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....
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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'...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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 XIII...
- California Laws: Revenue and Taxation Code Section 257
(a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving specific information relating to property tax exemption. (b) The affidavit...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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. ...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 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 property...
- California Laws: Revenue and Taxation Code Section 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...
- California Laws: Revenue and Taxation Code Section 260
If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person. ...
- California Laws: Revenue and Taxation Code Section 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...
