(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).

Terms Used In California Revenue and Taxation Code 277

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Executor: A male person named in a will to carry out the decedent
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Trustee: A person or institution holding and administering property in trust.

(c) The trustee of the deceased claimant’s trust assets may file a claim with the assessor pursuant to subdivision (a).

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

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