Section 255.3 Of Article 2. Procedure To Claim Exemptions From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 2.

. 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.