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Article 2. Procedure To Claim Exemptions of California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 2.
(a) The board shall prescribe all procedures and forms
required to carry into effect any property tax exemption enacted by
statute or constitutional amendment.
(b) (1) The procedures prescribed pursuant to subdivision (a) shall be deemed satisfied by a qualified lessor by submission to the assessor within 120 days of the commencement date of the lease, or 120 days after the effective date of the act adding this subdivision to this section with respect to any existing lease, whichever is later, information which may be requested by the board with respect to the lease.
(2) For purposes of this subdivision, "a qualified lessor" is a lessor under a contract designated as a lease between that lessor and an entity using property which qualifies for the property tax exemption provided for by subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution under which the lessee has the option at the end of the lease term of acquiring the property described in the lease for one dollar ($1), or any other nominal sum.
(3) No filing or application for exemption shall thereafter be required by a qualified lessor with respect to that lease unless the option terms of the lease change.
(b) (1) The procedures prescribed pursuant to subdivision (a) shall be deemed satisfied by a qualified lessor by submission to the assessor within 120 days of the commencement date of the lease, or 120 days after the effective date of the act adding this subdivision to this section with respect to any existing lease, whichever is later, information which may be requested by the board with respect to the lease.
(2) For purposes of this subdivision, "a qualified lessor" is a lessor under a contract designated as a lease between that lessor and an entity using property which qualifies for the property tax exemption provided for by subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution under which the lessee has the option at the end of the lease term of acquiring the property described in the lease for one dollar ($1), or any other nominal sum.
(3) No filing or application for exemption shall thereafter be required by a qualified lessor with respect to that lease unless the option terms of the lease change.
When making the first claim any person claiming the veterans'
exemption, or the spouse, legal guardian, or conservator of such
person, or one who has been granted a power of attorney by such
person, shall appear before the assessor, shall give all information
required and answer all questions in an affidavit prescribed by the
State Board of Equalization, and shall subscribe and swear to the
affidavit before the assessor. The assessor may require other proof
of the facts stated before allowing the exemption. In subsequent
years the person claiming the veterans' exemption, or the spouse,
legal guardian, or conservator of such person, or one who has been
granted a power of attorney by such person, may file the affidavit
under penalty of perjury by mail.
Where a claim is filed by a legal guardian or conservator of a
person claiming the veterans' exemption, or one who has been granted
a power of attorney by such claimant, the person filing the affidavit
shall declare that he has sufficient knowlege of the financial
affairs of the claimant to give all information required and answer
all questions in the affidavit under penalty of perjury.
Among other facts, the veterans' exemption affidavit shall
contain a statement, showing the claimant's residence. When the
affidavit is filed in a county other than the county of the claimant'
s residence, it shall be filed in duplicate and the assessor shall
transmit the duplicate copy to the assessor of the county of
residence.
If, because of active military service of the United States in
time of war, sickness or other cause found to be unavoidable in the
judgment of the assessor, an applicant for the veterans' exemption is
unable to attend in person before the assessor, and no deputy is
available to go to the place where he is located, then the applicant
may make and subscribe the affidavit before any person authorized to
administer an oath. If, during time of war, the applicant is in
active military service of the United States or of any nation with
which the United States is allied, or is outside of the continental
limits of the United States, or if the person entitled to the
exemption is insane or mentally incompetent, a member of his
immediate family, his guardian, or legal representative, having
personal knowledge of the facts required to be set forth, may appear
before the assessor and may make and subscribe the affidavit on his
behalf.
Any person claiming the homeowners' property tax exemption
shall submit to the assessor an affidavit, giving any information
required by the board. Such information shall include, but shall not
be limited to, the name of the person claiming the exemption, the
address of the property, and a statement to the effect that the
claimant owned and occupied the property as his principal place of
residence on the lien date, or that he owns and intends to occupy the
property as his principal place of residence on the next succeeding
lien date.
A claim for the homeowners' exemption filed by the owner of a
dwelling, as defined in Section 218, once granted for the 1974-75
fiscal year or any fiscal year thereafter, shall remain in effect
until such time as title to the property changes, the owner does not
occupy the home as his principal place of residence on the lien date,
or the property is otherwise ineligible pursuant to the provisions
of Section 218.
If the exemption is lost by the owner of the property for any
reason, he may file a new claim in the same manner as a new owner may
file one.
Any person claiming the church, cemetery, college, exhibition,
welfare, veterans' organization, free public libraries, free
museums, aircraft of historical significance, tribal housing, or
public schools property tax exemption and anyone claiming the
classification of a vessel as a documented vessel eligible for
assessment under Section 227, shall submit to the assessor annually
an affidavit, giving any information required by the board.
All property owned by the United States or any agency
thereof and used exclusively for migratory water fowl refuges, or
used for the promotion or protection of migratory water fowl or for
migratory water fowl public shooting grounds is exempt from taxation.
No affidavit need be filed for this exemption.
(a) Claims for the welfare exemption and the veterans'
organization exemption shall be filed on or before February 15 of
each year with the assessor.
The assessor may not approve a property tax exemption claim until
the claimant has been issued a valid organizational clearance
certificate pursuant to Section 254.6. Financial statements shall be
submitted only if requested in writing by the assessor.
(b) (1) The assessor shall review all claims for the welfare exemption to ascertain whether the property on which the exemption is claimed meets the requirements of Section 214. The assessor shall also review all claims for the veterans' organization exemption to ascertain whether the property on which the exemption is claimed meets the requirements of Section 215.1. In this connection, the assessor shall consider, among other matters, whether:
(A) Any capital investment of the owner or operator for expansion of a physical plant is justified by the contemplated return thereon, and required to serve the interests of the community.
(B) The property on which the exemption is claimed is used for the actual operation of an exempt activity and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose.
(2) The assessor may institute an audit or verification of the operations of the owner or operator of the applicant's property to ascertain whether both the owner and operator meet the requirements of Section 214.
(c) (1) The assessor may deny a claim for the welfare exemption on a property, notwithstanding that the claimant has been granted an organizational clearance certificate by the board.
(2) If the assessor finds that the claimant's property is ineligible for the welfare exemption or the veterans' organization exemption, the assessor shall notify the claimant in writing of all of the following:
(A) That the property is ineligible for the exemption.
(B) That the claimant may seek a refund of property taxes paid by filing a refund claim with the county.
(C) That if the claimant's refund claim with the county is denied, the claimant may file a refund action in superior court.
(d) Notwithstanding subdivision (a), an applicant, granted a welfare exemption and owning any property exempted pursuant to Section 214.15 or Section 231, shall not be required to reapply for the welfare exemption in any subsequent year in which there has been no transfer of, or other change in title to, the exempted property and the property is used exclusively by a governmental entity or by a nonprofit corporation described in Section 214.15 for its interest and benefit. The applicant shall notify the assessor on or before February 15 if, on or before the preceding lien date, the applicant became ineligible for the welfare exemption or if, on or before that lien date, the property was no longer owned by the applicant or otherwise failed to meet all requirements for the welfare exemption. Prior to the lien date, the assessor shall annually mail a notice to every applicant relieved of the requirement of filing an annual application by this subdivision. The notice shall be in a form and contain that information that the board may prescribe, and shall set forth the circumstances under which the property may no longer be eligible for exemption, and advise the applicant of the duty to inform the assessor if the property is no longer eligible for exemption. The notice shall include a card that is to be returned to the assessor by any applicant desiring to maintain eligibility for the welfare exemption under Section 214.15 or Section 231. The card shall be in the following form:
(b) (1) The assessor shall review all claims for the welfare exemption to ascertain whether the property on which the exemption is claimed meets the requirements of Section 214. The assessor shall also review all claims for the veterans' organization exemption to ascertain whether the property on which the exemption is claimed meets the requirements of Section 215.1. In this connection, the assessor shall consider, among other matters, whether:
(A) Any capital investment of the owner or operator for expansion of a physical plant is justified by the contemplated return thereon, and required to serve the interests of the community.
(B) The property on which the exemption is claimed is used for the actual operation of an exempt activity and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose.
(2) The assessor may institute an audit or verification of the operations of the owner or operator of the applicant's property to ascertain whether both the owner and operator meet the requirements of Section 214.
(c) (1) The assessor may deny a claim for the welfare exemption on a property, notwithstanding that the claimant has been granted an organizational clearance certificate by the board.
(2) If the assessor finds that the claimant's property is ineligible for the welfare exemption or the veterans' organization exemption, the assessor shall notify the claimant in writing of all of the following:
(A) That the property is ineligible for the exemption.
(B) That the claimant may seek a refund of property taxes paid by filing a refund claim with the county.
(C) That if the claimant's refund claim with the county is denied, the claimant may file a refund action in superior court.
(d) Notwithstanding subdivision (a), an applicant, granted a welfare exemption and owning any property exempted pursuant to Section 214.15 or Section 231, shall not be required to reapply for the welfare exemption in any subsequent year in which there has been no transfer of, or other change in title to, the exempted property and the property is used exclusively by a governmental entity or by a nonprofit corporation described in Section 214.15 for its interest and benefit. The applicant shall notify the assessor on or before February 15 if, on or before the preceding lien date, the applicant became ineligible for the welfare exemption or if, on or before that lien date, the property was no longer owned by the applicant or otherwise failed to meet all requirements for the welfare exemption. Prior to the lien date, the assessor shall annually mail a notice to every applicant relieved of the requirement of filing an annual application by this subdivision. The notice shall be in a form and contain that information that the board may prescribe, and shall set forth the circumstances under which the property may no longer be eligible for exemption, and advise the applicant of the duty to inform the assessor if the property is no longer eligible for exemption. The notice shall include a card that is to be returned to the assessor by any applicant desiring to maintain eligibility for the welfare exemption under Section 214.15 or Section 231. The card shall be in the following form:
To all persons who have received a welfare exemption under Section
214.15 or Section 231 of the Revenue and Taxation Code for the ____
fiscal year.
Question: Will the property to which the exemption applies in the
____ fiscal year continue to be used exclusively by government or by
an organization as described in Section 214.15 for its interest and
benefit in the ____ fiscal year?
YES ___ NO ___
Signature: ____________
Title: ________________
Failure to return this card does not of itself constitute a waiver
of exemption as called for by the California Constitution, but may
result in onsite inspection to verify exempt activity.
(e) Upon any indication that a welfare exemption or veterans'
organization exemption on the property has been incorrectly granted,
the assessor shall redetermine eligibility for the exemption. If the
assessor determines that the property, or any portion thereof, is no
longer eligible for the exemption, he or she shall immediately cancel
the exemption on so much of the property as is no longer eligible
for the exemption.
(f) If a welfare exemption or veterans' organization exemption on the property has been incorrectly allowed, an escape assessment as provided by Article 4 (commencing with Section 531) of Chapter 3 in the amount of the exemption, with interest as provided in Section 506, shall be made, and a penalty shall be assessed for any failure to notify the assessor as required by this section in an amount equaling 10 percent of the escape assessment, but may not exceed two hundred fifty dollars ($250).
(g) Pursuant to Section 15640 of the Government Code, the board shall review the assessor's administration of the welfare exemption and the veterans' organization exemption as part of the board's survey of the county assessment roll to ensure the proper administration of the exemption.
(f) If a welfare exemption or veterans' organization exemption on the property has been incorrectly allowed, an escape assessment as provided by Article 4 (commencing with Section 531) of Chapter 3 in the amount of the exemption, with interest as provided in Section 506, shall be made, and a penalty shall be assessed for any failure to notify the assessor as required by this section in an amount equaling 10 percent of the escape assessment, but may not exceed two hundred fifty dollars ($250).
(g) Pursuant to Section 15640 of the Government Code, the board shall review the assessor's administration of the welfare exemption and the veterans' organization exemption as part of the board's survey of the county assessment roll to ensure the proper administration of the exemption.
(a) An organization that intends to claim the welfare
exemption or veterans' organization exemption shall file with the
State Board of Equalization a claim for an organizational clearance
certificate.
(b) The board staff shall review each claim for an organizational clearance certificate for the welfare exemption to ascertain whether the organization meets the requirements of Section 214 and shall issue a certificate to a claimant that meets these requirements. The board staff shall also review each claim for an organizational clearance certificate for the veterans' organization exemption to ascertain whether the organization meets the requirements of Section 215.1 and shall issue a certificate to a claimant that meets these requirements. In this connection, the board staff shall consider, among other matters, whether:
(1) The services and expenses of the owner or operator (including salaries) are excessive, based upon like services and salaries in comparable public or private institutions.
(2) The operations of the owner or operator, either directly or indirectly, materially enhance the private gain of any individual or individuals.
(c) Any claim of any organization that files for an organizational clearance certificate for the first time shall be accompanied by the claimant's corporate identification number, mailing address, and all of the following documents:
(1) A certified copy of the financial statements of the organization.
(2) A certified copy of the articles of incorporation and any amendments thereto, or in the case of any noncorporate fund or foundation, its bylaws, articles of association, constitution, or regulations and any amendments thereto.
(3) A copy of a valid, unrevoked letter or ruling from either the Franchise Tax Board or, in the alternative, the Internal Revenue Service, that states that the organization qualifies as an exempt organization under the appropriate provisions of the Bank and Corporation Tax Law or the Internal Revenue Code.
(d) (1) If the board staff determines that a claimant is not eligible for an organizational clearance certificate, the board shall notify the claimant of the ineligibility.
(2) The claimant may file an appeal of the board staff's finding of ineligibility with the board within 60 days of the date of mailing of the notice of ineligibility. The appeal of the board staff's finding shall be in writing and shall state the specific grounds upon which the appeal is founded.
(3) The board shall conduct a hearing on the appeal in accordance with any rules of notice, procedure, and briefing as the board shall prescribe. The parties to the hearing or proceeding shall be the board staff and the claimant appealing the finding of ineligibility. The board staff and the claimant may agree in writing to submit the matter to the board for a decision without a hearing. The board shall provide written findings and conclusions or a written decision to support its decision.
(e) (1) Once granted, an organizational clearance certificate for the welfare exemption remains valid until the board staff determines that the organization no longer meets the requirements of Section 214. Once granted, an organizational clearance certificate for the veterans' organization exemption remains valid until the board staff determines that the organization no longer meets the requirements of Section 215.1.
(2) If the board staff determines that the organization no longer meets the requirements for an organizational clearance certificate, the board staff shall revoke the certificate and notify the claimant and each county assessor of the revocation.
(3) The organization may file an appeal of the board staff's revocation with the board within 60 days of the date of mailing of the notice revocation. The appeal of the revocation shall be in writing and shall state the specific grounds upon which the appeal is founded.
(4) The board shall conduct a hearing on the appeal in accordance with any rules of notice, procedure, and briefing as the board shall prescribe. The parties to the hearing or proceeding shall be the board staff and the claimant appealing the finding of ineligibility. The board staff and the claimant may agree in writing to submit the matter to the board for decision without hearing. The board shall provide written findings and conclusions or a written decision to support its decision.
(f) Pursuant to Section 15618 of the Government Code, the board may institute an audit or verification of an organization to ascertain whether the organization meets the requirements of Section 214.
(b) The board staff shall review each claim for an organizational clearance certificate for the welfare exemption to ascertain whether the organization meets the requirements of Section 214 and shall issue a certificate to a claimant that meets these requirements. The board staff shall also review each claim for an organizational clearance certificate for the veterans' organization exemption to ascertain whether the organization meets the requirements of Section 215.1 and shall issue a certificate to a claimant that meets these requirements. In this connection, the board staff shall consider, among other matters, whether:
(1) The services and expenses of the owner or operator (including salaries) are excessive, based upon like services and salaries in comparable public or private institutions.
(2) The operations of the owner or operator, either directly or indirectly, materially enhance the private gain of any individual or individuals.
(c) Any claim of any organization that files for an organizational clearance certificate for the first time shall be accompanied by the claimant's corporate identification number, mailing address, and all of the following documents:
(1) A certified copy of the financial statements of the organization.
(2) A certified copy of the articles of incorporation and any amendments thereto, or in the case of any noncorporate fund or foundation, its bylaws, articles of association, constitution, or regulations and any amendments thereto.
(3) A copy of a valid, unrevoked letter or ruling from either the Franchise Tax Board or, in the alternative, the Internal Revenue Service, that states that the organization qualifies as an exempt organization under the appropriate provisions of the Bank and Corporation Tax Law or the Internal Revenue Code.
(d) (1) If the board staff determines that a claimant is not eligible for an organizational clearance certificate, the board shall notify the claimant of the ineligibility.
(2) The claimant may file an appeal of the board staff's finding of ineligibility with the board within 60 days of the date of mailing of the notice of ineligibility. The appeal of the board staff's finding shall be in writing and shall state the specific grounds upon which the appeal is founded.
(3) The board shall conduct a hearing on the appeal in accordance with any rules of notice, procedure, and briefing as the board shall prescribe. The parties to the hearing or proceeding shall be the board staff and the claimant appealing the finding of ineligibility. The board staff and the claimant may agree in writing to submit the matter to the board for a decision without a hearing. The board shall provide written findings and conclusions or a written decision to support its decision.
(e) (1) Once granted, an organizational clearance certificate for the welfare exemption remains valid until the board staff determines that the organization no longer meets the requirements of Section 214. Once granted, an organizational clearance certificate for the veterans' organization exemption remains valid until the board staff determines that the organization no longer meets the requirements of Section 215.1.
(2) If the board staff determines that the organization no longer meets the requirements for an organizational clearance certificate, the board staff shall revoke the certificate and notify the claimant and each county assessor of the revocation.
(3) The organization may file an appeal of the board staff's revocation with the board within 60 days of the date of mailing of the notice revocation. The appeal of the revocation shall be in writing and shall state the specific grounds upon which the appeal is founded.
(4) The board shall conduct a hearing on the appeal in accordance with any rules of notice, procedure, and briefing as the board shall prescribe. The parties to the hearing or proceeding shall be the board staff and the claimant appealing the finding of ineligibility. The board staff and the claimant may agree in writing to submit the matter to the board for decision without hearing. The board shall provide written findings and conclusions or a written decision to support its decision.
(f) Pursuant to Section 15618 of the Government Code, the board may institute an audit or verification of an organization to ascertain whether the organization meets the requirements of Section 214.
(a) Affidavits required for exemptions named in this article,
except the homeowners' exemption, shall be filed with the assessor
between the lien date and 5 p.m. on February 15.
(b) Affidavits for the homeowners' exemption except as otherwise provided in Sections 255.1, 255.2, and 275, shall be filed with the assessor any time after the claimant becomes eligible but no later than 5 p.m. on February 15.
(c) Notwithstanding the provisions of subdivision (a), any claimant who has been found ineligible for the church exemption or the religious exemption may file an affidavit for a welfare exemption. Affidavits for the welfare exemption filed pursuant to this subdivision shall be filed within 15 days from the date of notification by the assessor of the claimants' ineligibility for the church exemption or the religious exemption.
(b) Affidavits for the homeowners' exemption except as otherwise provided in Sections 255.1, 255.2, and 275, shall be filed with the assessor any time after the claimant becomes eligible but no later than 5 p.m. on February 15.
(c) Notwithstanding the provisions of subdivision (a), any claimant who has been found ineligible for the church exemption or the religious exemption may file an affidavit for a welfare exemption. Affidavits for the welfare exemption filed pursuant to this subdivision shall be filed within 15 days from the date of notification by the assessor of the claimants' ineligibility for the church exemption or the religious exemption.
The assessor, whenever in his judgment good cause exists,
may grant a reasonable extension of time for filing a claim for the
homeowners' property tax exemption to any claimant who has filed a
timely claim, but the claim is otherwise defective because it lacks
either any of the required information or the signature of the
claimant.
Only one extension shall be allowed to such claimant for any one
filing period. No extension shall be more than six months from the
due date provided for filing the claim, unless the assessor does not
find and notify the claimant of the defect within a reasonable time
to allow resubmission of the defective claim as corrected before the
expiration of the six-month extension, in which case the assessor
shall extend the permissible period for filing no more than three
months from the time the defect or defects are found and the claimant
is notified.
Notwithstanding Section 255 of the Revenue and Taxation
Code, any veteran who is filing for the veteran's exemption on his or
her principal place of residence for the first time or who was found
eligible for that exemption on his or her principal place of
residence in the immediately preceding year and whose claim is timely
filed but disallowed for the current year may, if otherwise
qualified for the homeowner's exemption, file for the homeowner's
exemption as provided herein.
The assessor shall notify those applicants he or she finds
ineligible for the veteran's exemption of his or her finding and
shall inform them that they have 15 days from the date of the notice
to file for the homeowner's exemption. The failure of the assessor to
provide the notice required by this section shall extend the filing
period for those not notified to the next lien date.
For the 1998-99 fiscal year and each fiscal year thereafter,
the assessor shall on or before January 15 mail a claim form for the
homeowners' exemption to a person acquiring title to, and recording
his or her ownership of an eligible dwelling after the immediately
preceding lien date and before the lien date of the calendar year of
the claim. The failure of a person to receive a claim form shall not,
however, excuse the person from timely filing of the required
affidavit.
The assessor shall verify the eligibility of each claimant
who is receiving a homeowners' exemption to continue to receive such
an exemption in accordance with rules issued by the board to provide
for a periodic audit and for the establishment of a control system
for the homeowners' exemption claims.
Whenever a change of ownership is recorded in the county
recorder's office, the county recorder shall provide the assessor
with a copy of the transfer of ownership document as soon as
possible.
In counties having 10 percent or more persons who are of
Spanish origin according to the most recent federal decennial census,
claim forms and accompanying instructions required to be sent to
homeowners by Section 255.3 shall be in English and Spanish. Claim
forms and instructions in Spanish may also be sent or made available
in any other county, at the discretion of the county assessor.
(a) The affidavit for church exemption shall show that:
(1) The building and equipment are used solely for religious worship.
(2) The land claimed as exempt is required for the convenient use of the building.
(b) Each year before the lien date, county assessors shall mail a claim form for the church exemption to all recipients of such exemption in the prior year, except where the prior recipient has transferred title to the property since the prior lien date.
(1) The building and equipment are used solely for religious worship.
(2) The land claimed as exempt is required for the convenient use of the building.
(b) Each year before the lien date, county assessors shall mail a claim form for the church exemption to all recipients of such exemption in the prior year, except where the prior recipient has transferred title to the property since the prior lien date.
The affidavit for the cemetery exemption shall show that:
(a) The property is used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance or upkeep of such property or such dead, and
(b) The property is not used or held for profit.
(a) The property is used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance or upkeep of such property or such dead, and
(b) The property is not used or held for profit.
(a) (1) Prior to the lien date, the assessor shall annually
mail a notice to every person or entity that received, in the
immediately preceding fiscal year, the exemption provided by Section
204.
(2) The board shall prescribe the form for the annual notice described in paragraph (1), which form shall specify the following:
(A) The circumstances under which the property may be disqualified from exemption.
(B) That the person or entity has a duty to inform the assessor if the property no longer qualifies for the exemption.
(b) At the same time the notice described in subdivision (a) is mailed, the assessor shall include with that notice a card that may be returned to the assessor by the person or entity receiving the notice, which card shall be in the following form:
(2) The board shall prescribe the form for the annual notice described in paragraph (1), which form shall specify the following:
(A) The circumstances under which the property may be disqualified from exemption.
(B) That the person or entity has a duty to inform the assessor if the property no longer qualifies for the exemption.
(b) At the same time the notice described in subdivision (a) is mailed, the assessor shall include with that notice a card that may be returned to the assessor by the person or entity receiving the notice, which card shall be in the following form:
To all persons and entities that have received a nonprofit
cemetery exemption for the ____ fiscal year.
QUESTION: Will the property to which the exemption applied in the
____ fiscal year continue to be used or held exclusively for the
burial or other permanent deposit of the human dead or for the care,
maintenance, or upkeep of that property or those dead in the ____
fiscal year?
___ yes ___ no
Signature: ____________ Title: __________
Failure to return this card does not constitute a waiver of this
exemption as specified by the California Constitution, but may result
in an onsite inspection by the assessor to verify any exempt
activity.
(a) Notwithstanding Sections 254, 256.5, and 256.6, an
affidavit claiming the cemetery exemption, as provided for in
subdivision (g) of Section 3 of Article XIII of the California
Constitution and Section 204, is not required to be filed in order to
receive the exemption for any cemetery that exists, or is discovered
to exist, in the unincorporated area of a county for which the
assessor is unable to identify the legal cemetery authority, as
defined in Section 7018 of the Health and Safety Code, that may by
law claim the exemption for that cemetery, if both of the following
apply:
(1) The cemetery was used by residents of the state prior to the year 1900.
(2) The cemetery is no longer used for current or future interments.
(b) Any tax, penalty, or interest imposed upon a cemetery subject to this section shall be canceled pursuant to Article 1 (commencing with Section 4985) of Chapter 4 of Part 9, as if it had been levied or charged erroneously.
(1) The cemetery was used by residents of the state prior to the year 1900.
(2) The cemetery is no longer used for current or future interments.
(b) Any tax, penalty, or interest imposed upon a cemetery subject to this section shall be canceled pursuant to Article 1 (commencing with Section 4985) of Chapter 4 of Part 9, as if it had been levied or charged erroneously.
(a) Any person claiming the religious exemption shall submit
to the assessor an affidavit giving specific information relating to
property tax exemption.
(b) The affidavit shall show that:
(1) The building, equipment, and land are used exclusively for religious purposes.
(2) The land claimed as exempt is required for the convenient use of the building.
(3) The property is owned by an entity organized and operating exclusively for religious purposes.
(4) The entity is nonprofit.
(5) No part of the net earnings inures to the benefit of any private individual.
(c) Any exemption granted pursuant to a claim filed in accordance with this section, once granted, shall remain in effect until that time that title to the property changes or the property is no longer used for exempt purposes. Any person who is granted an exemption pursuant to a claim filed in accordance with this section shall notify the assessor by February 15 if the property becomes ineligible for the exemption.
(d) Upon any indication that a religious exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the religious exemption. If the assessor determines that the property or any portion thereof is no longer eligible for the exemption, he or she shall immediately cancel the exemption on so much of the property as is no longer eligible for exemption. If a religious exemption has been incorrectly allowed, an escape assessment as allowed by Article 4 (commencing with Section 531) of Chapter 3 in the amount of the exemption with interest as provided in Section 506 shall be made, together with a penalty for failure to notify the assessor, where applicable, in the amount of 10 percent of the assessment, but may not exceed two hundred fifty dollars ($250) in tax liability.
(b) The affidavit shall show that:
(1) The building, equipment, and land are used exclusively for religious purposes.
(2) The land claimed as exempt is required for the convenient use of the building.
(3) The property is owned by an entity organized and operating exclusively for religious purposes.
(4) The entity is nonprofit.
(5) No part of the net earnings inures to the benefit of any private individual.
(c) Any exemption granted pursuant to a claim filed in accordance with this section, once granted, shall remain in effect until that time that title to the property changes or the property is no longer used for exempt purposes. Any person who is granted an exemption pursuant to a claim filed in accordance with this section shall notify the assessor by February 15 if the property becomes ineligible for the exemption.
(d) Upon any indication that a religious exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the religious exemption. If the assessor determines that the property or any portion thereof is no longer eligible for the exemption, he or she shall immediately cancel the exemption on so much of the property as is no longer eligible for exemption. If a religious exemption has been incorrectly allowed, an escape assessment as allowed by Article 4 (commencing with Section 531) of Chapter 3 in the amount of the exemption with interest as provided in Section 506 shall be made, together with a penalty for failure to notify the assessor, where applicable, in the amount of 10 percent of the assessment, but may not exceed two hundred fifty dollars ($250) in tax liability.
For the 1983-84 fiscal year and fiscal years thereafter, the
assessor shall annually, prior to the lien date, mail a notice to
every person who received the religious exemption for the previous
fiscal year.
The notice shall be in a form and contain that information which
the board may prescribe, and shall set forth the circumstances under
which the property may no longer be eligible for exemption and advise
the person of the duty to inform the assessor if the property is no
longer eligible for exemption.
The notice shall include a card which is to be returned to the
assessor by any person who desires to maintain eligibility for the
religious exemption. That card shall be in the following form:
To all persons who have received a
religious exemption for the ________
fiscal year.
QUESTION: Will the property to which
the exemption applies in the ________
fiscal year continue to be used
exclusively for religious purposes in
the ________ fiscal year?
Yes ________ No ________
Signature: ______________ Title:
______________
Failure to return this card does not
of itself constitute a waiver of
exemption as called for by the
California Constitution, but may
result in onsite inspection to verify
exempt activity.
The affidavit for the college exemption shall show that:
(a) The educational institution is of collegiate grade and is not conducted for profit.
(b) The grounds for which exemption is claimed are those within which its buildings are located.
(c) The property for which exemption is claimed is used exclusively for the purposes of education. Any additional proof of the facts stated may be required by the assessor. The exempt grounds need not be contiguous or in one tract.
(a) The educational institution is of collegiate grade and is not conducted for profit.
(b) The grounds for which exemption is claimed are those within which its buildings are located.
(c) The property for which exemption is claimed is used exclusively for the purposes of education. Any additional proof of the facts stated may be required by the assessor. The exempt grounds need not be contiguous or in one tract.
The affidavit for the exhibition exemption shall state the
facts showing that the property comes within all the descriptions
entitling it to the exemption.
The claim for the welfare exemption shall show that the
property use requirements entitling the property to the exemption are
met, and that the claimant has a valid organizational clearance
certificate issued pursuant to Section 254.6.
The claim for the veterans' organization exemption shall
show that the property use requirements entitling the property to the
exemption are met, and that the claimant has a valid organizational
clearance certificate issued pursuant to Section 254.6.
The affidavit for the free public libraries exemption shall
indicate the extent to which the property is open to the public,
whether or not any admission or user charge is made for the use of
library books, periodicals or facilities and the extent (if any) to
which sales or business activites are conducted on the premises.
The affidavit for the free museums exemption shall indicate
whether or not any admission or user charge is made to those viewing
the museum contents and the extent (if any) to which sales or
business activities are conducted on the premises.
The affidavit for the public schools exemption shall show:
(a) The owner's name and the name of the school within the public school system that is using the property exclusively for public school purposes.
(b) The terms of the agreement by which the public school obtained the use of the property. When the agreement is in writing, a copy of the document shall accompany the affidavit.
(a) The owner's name and the name of the school within the public school system that is using the property exclusively for public school purposes.
(b) The terms of the agreement by which the public school obtained the use of the property. When the agreement is in writing, a copy of the document shall accompany the affidavit.
The affidavit for the aircraft of historical significance
exemption shall show that both the property and the owner meet all
the requirements entitling the property to the exemption.
(a) Affidavits for the tribal housing exemption shall be
filed on or before February 15 of each year with the assessor.
Affidavits of claimants shall be accompanied by:
(1) The documents required by subdivision (c) of Section 237.
(2) A description of the property for which the exemption is claimed, including the entire project property and the portion for which exemption is claimed. If the property includes units which do not qualify for the exemption, the description must list the qualifying and nonqualifying units.
(3) An annual affidavit by the claimant that the property for which exemption is claimed meets the income and rental requirements for the exemption and listing the number of occupants in each unit for which the exemption is claimed and the income and rental limits applicable for each household. Annual tenant affidavits verifying household size and income should be on file with the claimant for each exempt unit.
(b) Once the exemption has been granted in a particular county to a particular tribe or tribally designated housing entity, documents establishing that the tribe is federally recognized and that the housing entity has been designated by the tribe need not be resubmitted for additional years or additional properties of that tribe or tribally designated housing entity in the same county.
(c) Once the exemption has been granted for a particular property, it is not necessary to resubmit documents establishing that there is a legally binding restriction on the use of that property in succeeding years for as long as the legally binding restriction is in effect.
(d) Upon any indication that a tribal housing exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the tribal housing exemption. If the assessor determines that the property or any portion thereof is no longer eligible for the exemption, he or she shall immediately cancel the exemption on so much of the property as is no longer eligible for exemption.
(e) If a tribal housing exemption has been incorrectly allowed, an escape assessment as allowed by Article 4 (commencing with Section 531) of Chapter 3 in the amount of the exemption with interest as provided in Section 506 shall be made, together with a penalty for failure to notify the assessor, where applicable, in the amount of 10 percent of the assessment.
(1) The documents required by subdivision (c) of Section 237.
(2) A description of the property for which the exemption is claimed, including the entire project property and the portion for which exemption is claimed. If the property includes units which do not qualify for the exemption, the description must list the qualifying and nonqualifying units.
(3) An annual affidavit by the claimant that the property for which exemption is claimed meets the income and rental requirements for the exemption and listing the number of occupants in each unit for which the exemption is claimed and the income and rental limits applicable for each household. Annual tenant affidavits verifying household size and income should be on file with the claimant for each exempt unit.
(b) Once the exemption has been granted in a particular county to a particular tribe or tribally designated housing entity, documents establishing that the tribe is federally recognized and that the housing entity has been designated by the tribe need not be resubmitted for additional years or additional properties of that tribe or tribally designated housing entity in the same county.
(c) Once the exemption has been granted for a particular property, it is not necessary to resubmit documents establishing that there is a legally binding restriction on the use of that property in succeeding years for as long as the legally binding restriction is in effect.
(d) Upon any indication that a tribal housing exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the tribal housing exemption. If the assessor determines that the property or any portion thereof is no longer eligible for the exemption, he or she shall immediately cancel the exemption on so much of the property as is no longer eligible for exemption.
(e) If a tribal housing exemption has been incorrectly allowed, an escape assessment as allowed by Article 4 (commencing with Section 531) of Chapter 3 in the amount of the exemption with interest as provided in Section 506 shall be made, together with a penalty for failure to notify the assessor, where applicable, in the amount of 10 percent of the assessment.
If any person, claiming any exemption named in this article,
fails to follow the required procedure, the exemption is waived by
the person.
(a) Except as otherwise provided in subdivisions (b) and (c),
as a prerequisite to the allowance of either the veterans' or welfare
exemption with respect to taxes on real property, the interest of
the claimant in the property must be of record on the lien date in
the office of the recorder of the county in which the property is
located. Failure of the claimant to establish the fact of such
recordation to the assessor constitutes a waiver of the exemption.
(b) A claimant for the veterans' exemption who on the lien date has an interest in real property consisting of an unrecorded contract of sale may in lieu of the recordation pursuant to subdivision (a) furnish or show the contract to the assessor and file an affidavit with the assessor stating all of the following:
(1) That he purchased the real property pursuant to such unrecorded contract of sale.
(2) That under such unrecorded contract of sale he is obligated and responsible for the payment of the taxes.
(c) A claimant for the welfare exemption which on the lien date has a possessory interest in publicly owned land, owns water rights, or owns improvements on land owned by another may in lieu of the recordation pursuant to subdivision (a) file a copy of the document giving rise to that possessory interest or water rights or file a written statement attesting to the separate ownership of those improvements with the assessor. That document copy or written statement shall not be required annually following the year in which it has been filed but shall remain in effect until such time as that possessory interest terminates or ownership of the water rights or improvements transfers.
(b) A claimant for the veterans' exemption who on the lien date has an interest in real property consisting of an unrecorded contract of sale may in lieu of the recordation pursuant to subdivision (a) furnish or show the contract to the assessor and file an affidavit with the assessor stating all of the following:
(1) That he purchased the real property pursuant to such unrecorded contract of sale.
(2) That under such unrecorded contract of sale he is obligated and responsible for the payment of the taxes.
(c) A claimant for the welfare exemption which on the lien date has a possessory interest in publicly owned land, owns water rights, or owns improvements on land owned by another may in lieu of the recordation pursuant to subdivision (a) file a copy of the document giving rise to that possessory interest or water rights or file a written statement attesting to the separate ownership of those improvements with the assessor. That document copy or written statement shall not be required annually following the year in which it has been filed but shall remain in effect until such time as that possessory interest terminates or ownership of the water rights or improvements transfers.
