75.20. A supplemental assessment pursuant to this chapter shall not
affect an exemption which had been granted the property for either
the current roll or the roll being prepared.
75.21. (a) Exemptions shall be applied to the amount of the
supplemental assessment, provided that the property is not receiving
any other exemption on either the current roll or the roll being
prepared except as provided for in subdivision (b), that the assessee
is eligible for the exemption, and that, in those instances in which
the provisions of this division require the filing of a claim for
the exemption, the assessee makes a claim for the exemption.
(b) If the property received an exemption on the current roll or
the roll being prepared and the assessee on the supplemental roll is
eligible for an exemption and, in those instances in which the
provisions of this division require the filing of a claim for the
exemption, the assessee makes a claim for an exemption of a greater
amount, then the difference in the amount between the two exemptions
shall be applied to the supplemental assessment.
(c) In those instances in which the provisions of this division
require the filing of a claim for the exemption, except as provided
in subdivision (d), (e), or (f), any person claiming to be eligible
for an exemption to be applied against the amount of the supplemental
assessment shall file a claim or an amendment to a current claim, in
that form as prescribed by the board, on or before the 30th day
following the date of notice of the supplemental assessment, in order
to receive a 100-percent exemption.
(1) With respect to property as to which the college, cemetery,
church, religious, exhibition, veterans' organization, free public
libraries, free museums, or welfare exemption was available, but for
which a timely application for exemption was not filed, the following
amounts shall be canceled or refunded:
(A) Ninety percent of any tax or penalty or interest thereon, or
any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, provided that an appropriate
application for exemption is filed on or before the date on which the
first installment of taxes on the supplemental tax bill becomes
delinquent, as provided by Section 75.52.
(B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
(2) With respect to property as to which the welfare exemption or
veterans' organization exemption was available, all provisions of
Section 254.5, other than the specified dates for the filing of
affidavits and other acts, are applicable to this section.
(3) With respect to property as to which the veterans' or
homeowners' exemption was available, but for which a timely
application for exemption was not filed, that portion of tax
attributable to 80 percent of the amount of exemption available shall
be canceled or refunded, provided that an appropriate application
for exemption is filed on or before the date on which the first
installment of taxes on the supplemental tax bill becomes delinquent,
as provided by Section 75.52.
(4) With respect to property as to which the disabled veterans'
exemption was available, but for which a timely application for
exemption was not filed, that portion of tax attributable to 90
percent of the amount of exemption available shall be canceled or
refunded, provided that an appropriate application for exemption is
filed on or before the date on which the first installment of taxes
on the supplemental tax bill becomes delinquent, as provided by
Section 75.52. If an appropriate application for exemption is
thereafter filed, 85 percent of the amount of the exemption available
shall be canceled or refunded.
(5) With respect to property as to which any other exemption was
available, but for which a timely application for exemption was not
filed, the following amounts shall be canceled or refunded:
(A) Ninety percent of any tax or penalty or interest thereon,
provided that an appropriate application for exemption is filed on or
before the date on which the first installment of taxes on the
supplemental tax bill becomes delinquent, as provided by Section
75.52.
(B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
Other provisions of this division pertaining to the late filing of
claims for exemption do not apply to assessments made pursuant to
this chapter.
(d) For purposes of this section, any claim for the homeowners'
exemption, veterans' exemption, or disabled veterans' exemption
previously filed by the owner of a dwelling, granted and in effect,
constitutes the claim or claims for that exemption required in this
section. In the event that a claim for the homeowners' exemption,
veterans' exemption, or disabled veterans' exemption is not in
effect, a claim for any of those exemptions for a single supplemental
assessment for a change in ownership or new construction occurring
on or after June 1, up to and including December 31, shall apply to
that assessment; a claim for any of those exemptions for the two
supplemental assessments for a change in ownership or new
construction occurring on or after January 1, up to and including May
31, one for the current fiscal year and one for the following fiscal
year, shall apply to those assessments. In either case, if granted,
the claim shall remain in effect until title to the property changes,
the owner does not occupy the home as his or her principal place of
residence on the lien date, or the property is otherwise ineligible
pursuant to Section 205, 205.5, or 218.
(e) Notwithstanding subdivision (c), an additional exemption claim
may not be required to be filed until the next succeeding lien date
in the case in which a supplemental assessment results from the
completion of new construction on property that has previously been
granted exemption on either the current roll or the roll being
prepared.
(f) (1) Notwithstanding subdivision (c), an additional exemption
claim is not required to be filed in the instance where a
supplemental assessment results from a change in ownership of
property where the purchaser of the property owns and uses or uses,
as the case may be, other property that has been granted the college,
cemetery, church, religious, exhibition, veterans' organization,
free public libraries, free museums, or welfare exemption on either
the current roll or the roll being prepared and the property
purchased is put to the same use.
(2) In all other instances where a supplemental assessment results
from a change in ownership of property, an application for exemption
shall be filed pursuant to the provisions of subdivision (c).
75.22. A property shall be eligible for exemption from the
supplemental assessment if the person claiming the exemption meets
the qualifications for the exemption established by this part no
later than 90 days after the date of the change in ownership or the
completion of new construction.
75.23. (a) Notwithstanding any other provision of law, in the case
of a supplemental assessment on property that has undergone a change
in ownership, an exemption that was granted to that property on the
current roll or the roll being prepared shall not apply to that
property as of the date of the change in ownership if the transferee
did not otherwise qualify for that exemption on the date of the
change in ownership. This subdivision shall not be construed to
preclude a transferee from qualifying, on and after the date of a
change in ownership, for an exemption for that property that is
otherwise provided by law.
(b) Subdivision (a) does not apply to property that was granted
the homeowners' exemption on the current roll or the roll being
prepared.
75.24. (a) Notwithstanding Section 75.22, a property shall be
eligible for exemption from the supplemental assessment if the
organization claiming the exemption is a qualified organization and
meets the qualifications for the exemption established by this part
no later than 180 days after the date of the change in ownership or
the completion of new construction.
(b) For purposes of this section, "qualified organization" means
an organization that qualifies as an exempt organization under
Section 501(c)(3) of the Internal Revenue Code.
75.20. A supplemental assessment pursuant to this chapter shall not
affect an exemption which had been granted the property for either
the current roll or the roll being prepared.
75.21. (a) Exemptions shall be applied to the amount of the
supplemental assessment, provided that the property is not receiving
any other exemption on either the current roll or the roll being
prepared except as provided for in subdivision (b), that the assessee
is eligible for the exemption, and that, in those instances in which
the provisions of this division require the filing of a claim for
the exemption, the assessee makes a claim for the exemption.
(b) If the property received an exemption on the current roll or
the roll being prepared and the assessee on the supplemental roll is
eligible for an exemption and, in those instances in which the
provisions of this division require the filing of a claim for the
exemption, the assessee makes a claim for an exemption of a greater
amount, then the difference in the amount between the two exemptions
shall be applied to the supplemental assessment.
(c) In those instances in which the provisions of this division
require the filing of a claim for the exemption, except as provided
in subdivision (d), (e), or (f), any person claiming to be eligible
for an exemption to be applied against the amount of the supplemental
assessment shall file a claim or an amendment to a current claim, in
that form as prescribed by the board, on or before the 30th day
following the date of notice of the supplemental assessment, in order
to receive a 100-percent exemption.
(1) With respect to property as to which the college, cemetery,
church, religious, exhibition, veterans' organization, free public
libraries, free museums, or welfare exemption was available, but for
which a timely application for exemption was not filed, the following
amounts shall be canceled or refunded:
(A) Ninety percent of any tax or penalty or interest thereon, or
any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, provided that an appropriate
application for exemption is filed on or before the date on which the
first installment of taxes on the supplemental tax bill becomes
delinquent, as provided by Section 75.52.
(B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
(2) With respect to property as to which the welfare exemption or
veterans' organization exemption was available, all provisions of
Section 254.5, other than the specified dates for the filing of
affidavits and other acts, are applicable to this section.
(3) With respect to property as to which the veterans' or
homeowners' exemption was available, but for which a timely
application for exemption was not filed, that portion of tax
attributable to 80 percent of the amount of exemption available shall
be canceled or refunded, provided that an appropriate application
for exemption is filed on or before the date on which the first
installment of taxes on the supplemental tax bill becomes delinquent,
as provided by Section 75.52.
(4) With respect to property as to which the disabled veterans'
exemption was available, but for which a timely application for
exemption was not filed, that portion of tax attributable to 90
percent of the amount of exemption available shall be canceled or
refunded, provided that an appropriate application for exemption is
filed on or before the date on which the first installment of taxes
on the supplemental tax bill becomes delinquent, as provided by
Section 75.52. If an appropriate application for exemption is
thereafter filed, 85 percent of the amount of the exemption available
shall be canceled or refunded.
(5) With respect to property as to which any other exemption was
available, but for which a timely application for exemption was not
filed, the following amounts shall be canceled or refunded:
(A) Ninety percent of any tax or penalty or interest thereon,
provided that an appropriate application for exemption is filed on or
before the date on which the first installment of taxes on the
supplemental tax bill becomes delinquent, as provided by Section
75.52.
(B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
Other provisions of this division pertaining to the late filing of
claims for exemption do not apply to assessments made pursuant to
this chapter.
(d) For purposes of this section, any claim for the homeowners'
exemption, veterans' exemption, or disabled veterans' exemption
previously filed by the owner of a dwelling, granted and in effect,
constitutes the claim or claims for that exemption required in this
section. In the event that a claim for the homeowners' exemption,
veterans' exemption, or disabled veterans' exemption is not in
effect, a claim for any of those exemptions for a single supplemental
assessment for a change in ownership or new construction occurring
on or after June 1, up to and including December 31, shall apply to
that assessment; a claim for any of those exemptions for the two
supplemental assessments for a change in ownership or new
construction occurring on or after January 1, up to and including May
31, one for the current fiscal year and one for the following fiscal
year, shall apply to those assessments. In either case, if granted,
the claim shall remain in effect until title to the property changes,
the owner does not occupy the home as his or her principal place of
residence on the lien date, or the property is otherwise ineligible
pursuant to Section 205, 205.5, or 218.
(e) Notwithstanding subdivision (c), an additional exemption claim
may not be required to be filed until the next succeeding lien date
in the case in which a supplemental assessment results from the
completion of new construction on property that has previously been
granted exemption on either the current roll or the roll being
prepared.
(f) (1) Notwithstanding subdivision (c), an additional exemption
claim is not required to be filed in the instance where a
supplemental assessment results from a change in ownership of
property where the purchaser of the property owns and uses or uses,
as the case may be, other property that has been granted the college,
cemetery, church, religious, exhibition, veterans' organization,
free public libraries, free museums, or welfare exemption on either
the current roll or the roll being prepared and the property
purchased is put to the same use.
(2) In all other instances where a supplemental assessment results
from a change in ownership of property, an application for exemption
shall be filed pursuant to the provisions of subdivision (c).
75.22. A property shall be eligible for exemption from the
supplemental assessment if the person claiming the exemption meets
the qualifications for the exemption established by this part no
later than 90 days after the date of the change in ownership or the
completion of new construction.
75.23. (a) Notwithstanding any other provision of law, in the case
of a supplemental assessment on property that has undergone a change
in ownership, an exemption that was granted to that property on the
current roll or the roll being prepared shall not apply to that
property as of the date of the change in ownership if the transferee
did not otherwise qualify for that exemption on the date of the
change in ownership. This subdivision shall not be construed to
preclude a transferee from qualifying, on and after the date of a
change in ownership, for an exemption for that property that is
otherwise provided by law.
(b) Subdivision (a) does not apply to property that was granted
the homeowners' exemption on the current roll or the roll being
prepared.
75.24. (a) Notwithstanding Section 75.22, a property shall be
eligible for exemption from the supplemental assessment if the
organization claiming the exemption is a qualified organization and
meets the qualifications for the exemption established by this part
no later than 180 days after the date of the change in ownership or
the completion of new construction.
(b) For purposes of this section, "qualified organization" means
an organization that qualifies as an exempt organization under
Section 501(c)(3) of the Internal Revenue Code.
75.20. A supplemental assessment pursuant to this chapter shall not
affect an exemption which had been granted the property for either
the current roll or the roll being prepared.
75.21. (a) Exemptions shall be applied to the amount of the
supplemental assessment, provided that the property is not receiving
any other exemption on either the current roll or the roll being
prepared except as provided for in subdivision (b), that the assessee
is eligible for the exemption, and that, in those instances in which
the provisions of this division require the filing of a claim for
the exemption, the assessee makes a claim for the exemption.
(b) If the property received an exemption on the current roll or
the roll being prepared and the assessee on the supplemental roll is
eligible for an exemption and, in those instances in which the
provisions of this division require the filing of a claim for the
exemption, the assessee makes a claim for an exemption of a greater
amount, then the difference in the amount between the two exemptions
shall be applied to the supplemental assessment.
(c) In those instances in which the provisions of this division
require the filing of a claim for the exemption, except as provided
in subdivision (d), (e), or (f), any person claiming to be eligible
for an exemption to be applied against the amount of the supplemental
assessment shall file a claim or an amendment to a current claim, in
that form as prescribed by the board, on or before the 30th day
following the date of notice of the supplemental assessment, in order
to receive a 100-percent exemption.
(1) With respect to property as to which the college, cemetery,
church, religious, exhibition, veterans' organization, free public
libraries, free museums, or welfare exemption was available, but for
which a timely application for exemption was not filed, the following
amounts shall be canceled or refunded:
(A) Ninety percent of any tax or penalty or interest thereon, or
any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, provided that an appropriate
application for exemption is filed on or before the date on which the
first installment of taxes on the supplemental tax bill becomes
delinquent, as provided by Section 75.52.
(B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
(2) With respect to property as to which the welfare exemption or
veterans' organization exemption was available, all provisions of
Section 254.5, other than the specified dates for the filing of
affidavits and other acts, are applicable to this section.
(3) With respect to property as to which the veterans' or
homeowners' exemption was available, but for which a timely
application for exemption was not filed, that portion of tax
attributable to 80 percent of the amount of exemption available shall
be canceled or refunded, provided that an appropriate application
for exemption is filed on or before the date on which the first
installment of taxes on the supplemental tax bill becomes delinquent,
as provided by Section 75.52.
(4) With respect to property as to which the disabled veterans'
exemption was available, but for which a timely application for
exemption was not filed, that portion of tax attributable to 90
percent of the amount of exemption available shall be canceled or
refunded, provided that an appropriate application for exemption is
filed on or before the date on which the first installment of taxes
on the supplemental tax bill becomes delinquent, as provided by
Section 75.52. If an appropriate application for exemption is
thereafter filed, 85 percent of the amount of the exemption available
shall be canceled or refunded.
(5) With respect to property as to which any other exemption was
available, but for which a timely application for exemption was not
filed, the following amounts shall be canceled or refunded:
(A) Ninety percent of any tax or penalty or interest thereon,
provided that an appropriate application for exemption is filed on or
before the date on which the first installment of taxes on the
supplemental tax bill becomes delinquent, as provided by Section
75.52.
(B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
Other provisions of this division pertaining to the late filing of
claims for exemption do not apply to assessments made pursuant to
this chapter.
(d) For purposes of this section, any claim for the homeowners'
exemption, veterans' exemption, or disabled veterans' exemption
previously filed by the owner of a dwelling, granted and in effect,
constitutes the claim or claims for that exemption required in this
section. In the event that a claim for the homeowners' exemption,
veterans' exemption, or disabled veterans' exemption is not in
effect, a claim for any of those exemptions for a single supplemental
assessment for a change in ownership or new construction occurring
on or after June 1, up to and including December 31, shall apply to
that assessment; a claim for any of those exemptions for the two
supplemental assessments for a change in ownership or new
construction occurring on or after January 1, up to and including May
31, one for the current fiscal year and one for the following fiscal
year, shall apply to those assessments. In either case, if granted,
the claim shall remain in effect until title to the property changes,
the owner does not occupy the home as his or her principal place of
residence on the lien date, or the property is otherwise ineligible
pursuant to Section 205, 205.5, or 218.
(e) Notwithstanding subdivision (c), an additional exemption claim
may not be required to be filed until the next succeeding lien date
in the case in which a supplemental assessment results from the
completion of new construction on property that has previously been
granted exemption on either the current roll or the roll being
prepared.
(f) (1) Notwithstanding subdivision (c), an additional exemption
claim is not required to be filed in the instance where a
supplemental assessment results from a change in ownership of
property where the purchaser of the property owns and uses or uses,
as the case may be, other property that has been granted the college,
cemetery, church, religious, exhibition, veterans' organization,
free public libraries, free museums, or welfare exemption on either
the current roll or the roll being prepared and the property
purchased is put to the same use.
(2) In all other instances where a supplemental assessment results
from a change in ownership of property, an application for exemption
shall be filed pursuant to the provisions of subdivision (c).
75.22. A property shall be eligible for exemption from the
supplemental assessment if the person claiming the exemption meets
the qualifications for the exemption established by this part no
later than 90 days after the date of the change in ownership or the
completion of new construction.
75.23. (a) Notwithstanding any other provision of law, in the case
of a supplemental assessment on property that has undergone a change
in ownership, an exemption that was granted to that property on the
current roll or the roll being prepared shall not apply to that
property as of the date of the change in ownership if the transferee
did not otherwise qualify for that exemption on the date of the
change in ownership. This subdivision shall not be construed to
preclude a transferee from qualifying, on and after the date of a
change in ownership, for an exemption for that property that is
otherwise provided by law.
(b) Subdivision (a) does not apply to property that was granted
the homeowners' exemption on the current roll or the roll being
prepared.
75.24. (a) Notwithstanding Section 75.22, a property shall be
eligible for exemption from the supplemental assessment if the
organization claiming the exemption is a qualified organization and
meets the qualifications for the exemption established by this part
no later than 180 days after the date of the change in ownership or
the completion of new construction.
(b) For purposes of this section, "qualified organization" means
an organization that qualifies as an exempt organization under
Section 501(c)(3) of the Internal Revenue Code.
