Section 167 Of Chapter 2. Administrative Provisions From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 2.
167
. (a) Notwithstanding any other provision of law to the
contrary, and except as provided in subdivision (b), there shall be a
rebuttable presumption affecting the burden of proof in favor of the
taxpayer or assessee who has supplied all information as required by
law to the assessor in any administrative hearing involving the
imposition of a tax on an owner-occupied single-family dwelling, the
assessment of an owner-occupied single-family dwelling pursuant to
this division, or the appeal of an escape assessment.
(b) Notwithstanding subdivision (a), the rebuttable presumption
described in that subdivision shall not apply in the case of an
administrative hearing with respect to the appeal of an escape
assessment resulting from a taxpayer's failure either to file with
the assessor a change in ownership statement or a business property
statement, or to obtain a permit for new construction.
(c) For the purposes of this section, an owner-occupied
single-family dwelling means a single-family dwelling that satisfies
both of the following:
(1) The dwelling is the owner's principal place of residence.
(2) The dwelling qualifies for a homeowners' property tax
exemption.