Today's Law As Amended


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SB-667 Property taxation: disabled veterans’ exemption: claims: executor and administrator of claimant’s estate.(2021-2022)



As Amends the Law Today


SECTION 1.

 Section 277 of the Revenue and Taxation Code is amended to read:

277.
 (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 his or her  the claimant’s  principal place of residence on the lien date, or that he or she  the claimant  intends to own and occupy the property as his or her  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 or administrator of the claimant’s estate may file a claim with the assessor pursuant to subdivision (a).
SEC. 2.
 No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.
However, if the Commission on State Mandates determines that this act contains other costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.