Marty Block
- Democratic
Author
Existing law establishes a property tax exemption for disabled veterans. Existing law provides that for property for which the disabled veterans' exemption would have been available but for the taxpayer's failure to receive a timely disability rating from the United States Department of Veterans Affairs (USDVA) , there shall be canceled or refunded any taxes, including any interest and penalties thereon, levied on that portion of the assessed value of the property that would have been exempt under a timely and appropriate claim, provided that the claimant meets specified conditions. These conditions are that (1) the claimant had an application pending with the USDVA and subsequently received a rating that qualifies the claimant for the disabled veterans' exemption, and (2) the claimant subsequently files an appropriate claim for the exemption the later of 30 days of receipt of the disability rating from the USDVA or on or before the next following lien date. This bill would make these provisions applicable to property for which the disabled veterans' exemption would have been available but the taxpayer had not yet received a disability rating from the USDVA that qualifies the claimant for the exemption. The bill would delete the first condition described above requiring the claimant to have had an application pending with the USDVA and subsequently have received a qualifying rating. The bill would also change the timeframe for which a claimant may file an appropriate claim for the exemption to 90 days of receipt of the disability rating or on or before the next following lien date.
Chaptered by Secretary of State - Chapter 150, Statutes of 2010.
Approved by the Governor.
Enrolled and to the Governor at 4:15 p.m.
Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 5997.)
Read third time, passed, and to Assembly. (Ayes 35. Noes 0. Page 4195.)
In Assembly. Concurrence in Senate amendments pending. May be considered on or after July 8 pursuant to Assembly Rule 77.
Read second time. To third reading.
Read third time, amended. To second reading.
Ordered to third reading.
From Consent Calendar.
Read second time. To Consent Calendar.
From committee: Do pass. To Consent Calendar. (June 9).
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time, passed, and to Senate. (Ayes 71. Noes 0. Page 4860.)
Read second time. To Consent Calendar.
From committee: Do pass. To Consent Calendar. (April 19).
Read first time.
From printer. May be heard in committee March 23.
Introduced. To print.
| Bill Text Versions | Format |
|---|---|
| AB2314 | HTML |
| 02/19/10 - Introduced | |
| 06/24/10 - Amended Senate | |
| 08/04/10 - Enrolled | |
| 08/17/10 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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