Bill Text: CA AB1948 | 2009-2010 | Regular Session | Introduced

California Assembly Bill 1948 (Prior Session Legislation)

CA State Legislature page for AB1948

Introduced

Bill Title: Property taxation: disabled veterans' exemption: claim:

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2010-03-04 - Referred to Com. on REV. & TAX. [AB1948 Detail]

Download: California-2009-AB1948-Introduced.html

BILL NUMBER: AB 1948	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Knight

                        FEBRUARY 17, 2010

   An act to amend Section 276.1 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1948, as introduced, Knight. Property taxation: disabled
veterans' exemption: claim: cancellation or refund of tax.
   Existing tax law provides, pursuant to the authorization of the
California Constitution, for the exemption from property taxation of
specified amounts of the assessed value of the home of a disabled
veteran, or a veteran's spouse in the case in which the person has,
as a result of a service-connected disease or injury, died while on
active duty in military service, contingent upon a claim being filed,
as specified. Existing law requires, if the exemption would have
been available but for the claimants's failure to receive a timely
disability rating from the United States Department of Veterans
Affairs (USDVA), the refund or cancellation of taxes on that portion
of the assessed value of the property that would have been exempt
under a timely and appropriate claim, provided a claimant meets
certain filing requirements, including, among others, that the
claimant subsequently file an appropriate claim on 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 extend the time period the claimant has to
subsequently file an appropriate claim from 30 days to 90 days of
receipt of the disability rating from the USDVA.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 276.1 of the Revenue and Taxation Code is
amended to read:
   276.1.  (a) For property for which the disabled veterans'
exemption described in Section 205.5 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 the amount of any taxes, including any
interest and penalties thereon, subject to the provisions regarding
cancellations in Article 1 (commencing with Section 4985) of Chapter
4 and the limitations periods on refunds as described in Article 1
(commencing with Section 5096) of Chapter 5, 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 both of the following conditions:
   (1) The claimant had an application pending with the USDVA for a
disability rating and subsequently received a rating that qualifies
the claimant for the disabled veterans' exemption described in
Section 205.5.
   (2) The claimant subsequently files an appropriate claim for the
disabled veterans' exemption described in Section 205.5 the later of
 30   90  days of receipt of the disability
rating from the USDVA or on or before the next following lien date.
   (b) Subject to the provisions regarding cancellations and the
limitations periods on refunds, the disabled veterans' exemption
applies beginning on the effective date, as determined by the USDVA,
of a disability rating that qualifies the claimant for the exemption.