California § 276.2. 276.2. (Amended by Stats. 2011, Ch. 351, Sec. 9.)

California Statutes

§ 276.2. — 276.2. (Amended by Stats. 2011, Ch. 351, Sec. 9.)

California § 276.2.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 1.CHAPTER 1. Taxation Base

Art. 2.5.ARTICLE 2.5. Late Exemption Claims

This text of California § 276.2. (276.2. (Amended by Stats. 2011, Ch. 351, Sec. 9.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 276.2. (2026).

Text

(a)If property becomes eligible for the disabled veterans’ exemption as described in Section 205.5 after the lien date, and an appropriate application for that exemption is filed on the later of 90 days after the date on which the property became eligible or on or before the next following lien date, there shall be canceled or refunded the amount of 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 application.

(b)The entire amount of the exemption applies to any property tax assessment, including a supplemental and escape assessment, that was made and that served as a lien against the property. The exemption amount shall be appropriately prorated from the

Free access — add to your briefcase to read the full text and ask questions with AI

(a)
If property becomes eligible for the disabled veterans’ exemption as described in Section 205.5 after the lien date, and an appropriate application for that exemption is filed on the later of 90 days after the date on which the property became eligible or on or before the next following lien date, there shall be canceled or refunded the amount of 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 application.
(b)
The entire amount of the exemption applies to any property tax assessment, including a supplemental and escape assessment, that was made and that
served as a lien against the property. The exemption amount shall be appropriately prorated from the date the property became eligible for the exemption.