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3120-3123 Billing Procedures & Requirements: Exemptions

3120. GENERAL APPLICATION
Any exemption applicable to property listed on the regular assessment roll also applies to supplemental assessment(s). That is, if the former owner received an exemption for the fiscal year, the exemption is not rescinded for the balance of the fiscal year because of a change in ownership. Moreover, a supplemental assessee may qualify to receive an exemption for the fiscal year if the prior owner did not request or was not entitled to an exemption (Rev. & Tax. Code §§75.20, 75.21).

The State Board of Equalization has determined that exemptions cannot apply against negative supplemental assessments.

3121. FILING PERIOD
To receive an exemption on a supplemental assessment, the person claiming it must meet all qualifications for the exemption within 90 days after occurrence of the event calling for supplemental assessment (Rev. & Tax. Code §75.22). For instance, a homeowner’s exemption would be allowed if the property were occupied as the claimant's principal residence within 90 days after the change in ownership or after completion of new construction. The fact that the assessor did not notify the claimant until sometime after 90 days is immaterial, because the assessee has 30 days from the date of the notice of supplemental assessment to apply for an exemption (Rev. & Tax. Code §75.31(a)(8)(b)).

In instances in which claims for exemption must be filed, any person claiming to be eligible for an exemption to be applied against the amount of a supplemental assessment must file a claim or an amendment to a current claim on or before the 30th day following the date of notice of the supplemental assessment, in order to receive the full exemption (Rev. & Tax. Code §75.21(c)).

A proration of the exemption shall be made if these conditions are not met.

3122. PRORATION OF EXEMPTIONS DUE TO LATE FILING
The State Board of Equalization has determined that late filing provisions (Rev. & Tax. Code §§271-276) apply to supplemental assessment exemption claims. Eighty percent of the exemption is allowed for homeowners, veterans and disabled exemptions (Rev. & Tax. Code §75.2). Prorations of other exemptions vary (Rev. & Tax. Code §75.21(c)).

NOTE: Roll corrections are often required when exemption claims are filed late.

3123. CUMULATIVE AMOUNT
If an exemption has a value limitation, such as the $7,000 cap on a homeowner’s exemption, the amount that can be exempted is cumulative over the course of a fiscal year for multiple ownerships.