Is Cal. Rev. & Tax. Code § 278 — Late Exemption Claims still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 278 — Late Exemption Claims

Cal. Rev. & Tax. Code § 278

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2012-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 278 — Late Exemption Claims is in force in the current edition of the Code, and nothing recorded condemns it.

Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans’ exemption in the immediately preceding year, except where such person has transferred title in the property since the immediately preceding lien date. The notice shall inform the taxpayer of the requirements that must be met in order to be eligible for the exemption, of the penalties if the taxpayer allows the exemption to continue when he or she is not eligible for the exemption, and of his or her duty to inform the assessor when he or she is no longer eligible for the exemption.