California Revenue and Taxation Code

§ 279

RTC § 279 Effective Jan 1, 2012Div. 1 · Part 2 · Ch. 1 · Art. 2.5

Statute text

(a)Subject to the provisions regarding cancellations and the limitation periods on refunds, property becomes eligible for the disabled veterans’ property tax exemption, as described in Section 205.5, as of:

(1)The effective date of a disability rating, as determined by the United States Department of Veterans Affairs, that qualifies the claimant for the exemption.

(2)The date a qualified claimant purchases a property that constitutes the principal place of residence, provided residency is established within 90 days of purchase.

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Legislative history

Amended by Stats. 2011, Ch. 202, Sec. 2. (AB 188) Effective January 1, 2012.