California Laws: Revenue and Taxation Code Sections 75.20-75.23

California Laws > Revenue and Taxation Code

• California Laws: Revenue and Taxation Code Section 75.20
  A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the...
• California Laws: Revenue and Taxation Code Section 75.21
  (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the...
• California Laws: Revenue and Taxation Code Section 75.22
  A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by...
• California Laws: Revenue and Taxation Code Section 75.23
  (a) Notwithstanding any other provision of law, in the case of a supplemental assessment on property that has undergone a change in ownership, an exemption...