Section 255.1 Of Article 2. Procedure To Claim Exemptions From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 2.
255.1
. 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.