Section 2031 Of Article 2. Determination Of Residence And Domicile From California Elections Code >> Division 2. >> Chapter 1. >> Article 2.
2031
. If a person has more than one residence and that person
maintains a homeowner's property tax exemption on the dwelling of one
of the residences pursuant to Section 218 of the Revenue and
Taxation Code, there shall be a rebuttable presumption that the
residence subject to the homeowner's property tax exemption is that
person's domicile. However, this presumption shall not apply in the
event any other residence is listed as the person's current residence
address on any driver's license, identification card or vehicle
registration issued to that person by, and on file with, the
Department of Motor Vehicles.
If a person has more than one residence and that person claims a
renter's tax credit for one of the residences pursuant to Section
17053.5 of the Revenue and Taxation Code, there shall be a rebuttable
presumption that the residence subject to the renter's tax credit is
that person's domicile. However, this presumption shall not apply in
the event any other residence is listed as the person's current
residence address on any driver's license, identification card, or
vehicle registration issued to that person by, and on file with, the
Department of Motor Vehicles.
This section shall not be applicable to state or federal elected
officials.