Bill Text: CA SB1323 | 2013-2014 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Specialized license plates: Pet Lover's License Plate

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2014-09-16 - Chaptered by Secretary of State. Chapter 375, Statutes of 2014. [SB1323 Detail]

Download: California-2013-SB1323-Amended.html

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BILL NUMBER: SB 1323	AMENDED
	BILL TEXT

	AMENDED IN SENATE  APRIL 2, 2014
	AMENDED IN SENATE  MARCH 25, 2014

INTRODUCED BY   Senator Lieu

                        FEBRUARY 21, 2014

   An act to amend Sections 75.21, 206.1, 254, 254.5, 255, 257,
257.1, 270, 271, and 276 of the Revenue and Taxation Code, relating
to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 1323, as amended, Lieu. Property taxation.
   Existing property tax law allows taxes, penalties, and interest
imposed for late filings of certain property tax exemption
applications to be canceled or refunded in an amount equal to 90% or
85%, as applicable, of any tax, penalty, or interest or any amount of
tax, penalty, or interest exceeding $250, whichever is greater.
   This bill would instead require 90% of any tax, penalty, or
interest resulting from the assessed value of the property or 
that portion of  any amount of tax, penalty, or interest
 exceeding $200,   that exceeds $20,000, 
whichever is greater, to be canceled or refunded, provided an
appropriate application for exemption is thereafter filed. This bill
would require this property tax relief to apply to each claim for
exemption filed, and in the case where a claim for exemption is filed
for a property location consisting of contiguous parcels, would
authorize any tax or penalty or interest thereon resulting from the
reduction of the amount of the exemption otherwise available to be
applied to a single parcel.
   The California Constitution authorizes the Legislature to exempt
from taxation property not used for commercial purposes that is
reasonably and necessarily required for the parking of vehicles of
persons worshiping on exempt land. Pursuant to this constitutional
authorization, existing property tax law exempts from tax any real
property that is reasonably and necessarily required for the parking
of automobiles by persons engaged in religious activities, as
specified. Existing property tax law provides that this exemption
shall apply to land and improvements that are not owned by a church,
religious denomination, or sect using the land and improvements for
the parking of automobiles, provided that certain conditions are met,
including, among others, that the congregation of the church,
religious denomination, or sect is no greater than 500 members.
   This bill would modify this exemption to apply to any real
property that is required for the parking of vehicles, and would
remove the limitation that the congregation of the church, religious
denomination, or sect be no greater than 500 members.
   Existing property tax law requires applicants for certain property
tax exemptions to notify the assessor if the applicant or the
property becomes ineligible for the exemption, as specified. Existing
property tax law requires a penalty to be assessed for failure to
provide this notification to the assessor in an amount not to exceed
$250.
   This bill would reduce the $250 limitation on the penalty for
failure to notify the assessor to $200.
   Existing property tax law requires any person claiming certain
property tax exemptions and anyone claiming the classification of a
vessel as a documented vessel eligible for assessment, as provided,
to submit to the assessor annually an affidavit giving any
information required by the board. Existing property tax law requires
these affidavits to be filed with the assessor between the lien date
and 5 p.m. on February 15.
   This bill would require the affidavit to be submitted for each
property location for which the property tax exemption is sought, and
would authorize any person claiming any exemption specified above to
submit a single claim for a property location consisting of
contiguous parcels. This bill would require an affidavit for the
disabled veterans' exemption to instead be filed with the assessor
any time after the claimant becomes eligible but no later than 5 p.m.
on February 15, except as otherwise provided.
   Existing property tax law requires a claim for certain property
tax exemptions to be filed by a specified date with the assessor each
year. Existing property tax law does not require applicants granted
certain property tax exemptions to reapply for the exemption in any
subsequent year in which there has been no change in the title to, or
the use of, the property. Existing property tax law requires the
assessor to annually mail a notice to every applicant relieved of the
requirement of filing an annual application, as specified, which is
required to include a card in a specified form, to be returned to the
assessor by the applicant desiring to maintain eligibility for the
exemption.
   This bill would instead require the State Board of Equalization to
prescribe the form of the card included with the notice.
   By changing the manner in which property tax refunds for late
filings of certain property tax exemptions are made by local county
officials, this bill would impose a state-mandated local program.
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
   This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
   Section 2229 of the Revenue and Taxation Code requires the
Legislature to reimburse local agencies annually for certain property
tax revenues lost as a result of any exemption or classification of
property for purposes of ad valorem property taxation.
   This bill would provide that, notwithstanding Section 2229 of the
Revenue and Taxation Code, no appropriation is made and the state
shall not reimburse local agencies for property tax revenues lost by
them pursuant to the bill.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


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

  SECTION 1.  Section 75.21 of the Revenue and Taxation Code is
amended to read:
   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, 90 percent of
any tax or penalty or interest resulting from the assessed value
thereon, or  that por   tion of  any amount of tax
or penalty or interest resulting from the assessed value thereon
 exceeding two hundred dollars ($200),   that
exceeds twenty thousand dollars ($20,000),  whichever is
greater, shall be canceled or refunded for each supplemental
assessment, provided that 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
thereafter filed.
   (5) With respect to property as to which any other exemption was
available, but for which a timely application for exemption was not
filed, 90 percent of any tax or penalty or interest resulting from
the assessed value thereon, or  that portion of  any amount
of tax or penalty or interest resulting from the assessed value
thereon  exceeding two hundred dollars ($200),  
that exceeds twenty thousand dollars ($20,000),  whichever is
greater, shall be canceled or refunded, for each supplemental
assessment, provided that 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).
   (g) The relief authorized under this section applies to each
supplemental assessment for which an application for exemption is
filed. If a claim for the exemption is filed for a property location
consisting of contiguous parcels, and the assessor grants the claim
for that property location, any tax or penalty or interest resulting
from the reduction of the amount of the exemption otherwise available
may be applied to a single parcel.
  SEC. 2.  Section 206.1 of the Revenue and Taxation Code is amended
to read:
   206.1.  (a) Pursuant to the authority of subdivision (d) of
Section 4 of Article XIII of the California Constitution, and in
accordance with subdivision (b) of this section, all real property
that is necessarily and reasonably required for the parking of
vehicles of persons who are attending religious services, or are
engaged in religious services or worship or any religious activity,
is exempt from taxation.
   (b) For purposes of the exemption established by subdivision (a),
all of the following shall apply:
   (1) "Real property" means land and improvements or a possessory
interest in land and improvements.
   (2) The real property is not required to be contiguous to the land
on which the church or other structure used for religious services
or as the place of worship or religious activity is located.
   (3) The real property is not at other times used for commercial
purposes. For purposes of this paragraph, "commercial purposes" does
not include use of the property for the parking of vehicles or
bicycles, the revenue from which does not exceed the ordinary and
necessary costs of maintaining the real property.
   (4) The exemption shall apply to otherwise qualifying land and
improvements regardless of whether the land and improvements are
owned by the church, religious denomination, or sect using the land
and improvements for the parking of vehicles by persons described in
subdivision (a). However, the exemption shall apply to land and
improvements that are not owned by the church, religious
denomination, or sect using the land and improvements for the parking
of vehicles by persons described in subdivision (a) only as long as
all of the following conditions are met:
   (A) The church, religious denomination, or sect is engaged in a
lease of the land and improvements for the exclusive purpose of the
parking of vehicles by persons described in subdivision (a).
   (B) The church, religious denomination, or sect is responsible,
under the terms of its lease with the fee owner of the land and
improvements, for paying the property taxes levied on the land and
improvements. For purposes of this subparagraph, paying property
taxes levied on land and improvements includes reimbursement paid to
the fee owner of the land and improvements for those taxes.
   (C) The real property is used exclusively for the parking of
vehicles by persons described in subdivision (a).
   (D) The fee owner of the real property and the county agree that
the fee owner shall pay the total amount of taxes that would be
levied on the real property for the current fiscal year and the first
two subsequent fiscal years in the absence of a grant of exemption
pursuant to this paragraph for the current fiscal year, if the real
property is used for any purpose other than that specified in
subparagraph (C) during either of those two subsequent fiscal years.
  SEC. 3.  Section 254 of the Revenue and Taxation Code is amended to
read:
   254.  (a) (1)  Any person claiming the church, cemetery, college,
exhibition, welfare, veterans' organization, free public libraries,
free museums, aircraft of historical significance, tribal housing, or
public schools property tax exemption and anyone claiming the
classification of a vessel as a documented vessel eligible for
assessment under Section 227, shall submit to the assessor annually
an affidavit, giving any information required by the board.
   (2) The affidavit required pursuant to subdivision (a) shall be
submitted for each property location for which the property tax
exemption is sought.
   (b) Any person claiming any exemption specified in subdivision (a)
may submit a single claim for a property location consisting of
contiguous parcels.
  SEC. 4.  Section 254.5 of the Revenue and Taxation Code is amended
to read:
   254.5.  (a) Claims for the welfare exemption and the veterans'
organization exemption shall be filed on or before February 15 of
each year with the assessor.
   The assessor may not approve a property tax exemption claim until
the claimant has been issued a valid organizational clearance
certificate pursuant to Section 254.6. Financial statements shall be
submitted only if requested in writing by the assessor.
   (b) (1) The assessor shall review all claims for the welfare
exemption to ascertain whether the property on which the exemption is
claimed meets the requirements of Section 214. The assessor shall
also review all claims for the veterans' organization exemption to
ascertain whether the property on which the exemption is claimed
meets the requirements of Section 215.1. In this connection, the
assessor shall consider, among other matters, whether:
   (A) Any capital investment of the owner or operator for expansion
of a physical plant is justified by the contemplated return thereon,
and required to serve the interests of the community.
   (B) The property on which the exemption is claimed is used for the
actual operation of an exempt activity and does not exceed an amount
of property reasonably necessary to the accomplishment of the exempt
purpose.
   (2) The assessor may institute an audit or verification of the
operations of the owner or operator of the applicant's property to
ascertain whether both the owner and operator meet the requirements
of Section 214.
   (c) (1) The assessor may deny a claim for the welfare exemption on
a property, notwithstanding that the claimant has been granted an
organizational clearance certificate by the board.
   (2) If the assessor finds that the claimant's property is
ineligible for the welfare exemption or the veterans' organization
exemption, the assessor shall notify the claimant in writing of all
of the following:
   (A) That the property is ineligible for the exemption.
   (B) That the claimant may seek a refund of property taxes paid by
filing a refund claim with the county.
   (C) That if the claimant's refund claim with the county is denied,
the claimant may file a refund action in superior court.
   (d) Notwithstanding subdivision (a), an applicant, granted a
welfare exemption and owning any property exempted pursuant to
Section 214.15 or Section 231, shall not be required to reapply for
the welfare exemption in any subsequent year in which there has been
no transfer of, or other change in title to, the exempted property
and the property is used exclusively by a governmental entity or by a
nonprofit corporation described in Section 214.15 for its interest
and benefit. The applicant shall notify the assessor on or before
February 15 if, on or before the preceding lien date, the applicant
became ineligible for the welfare exemption or if, on or before that
lien date, the property was no longer owned by the applicant or
otherwise failed to meet all requirements for the welfare exemption.
   Prior to the lien date, the assessor shall annually mail a notice
to every applicant relieved of the requirement of filing an annual
application by this subdivision.
   The notice shall be in a form and contain that information that
the board may prescribe, and shall set forth the circumstances under
which the property may no longer be eligible for exemption, and
advise the applicant of the duty to inform the assessor if the
property is no longer eligible for exemption.
   The notice shall include a card, as prescribed by the board, that
is to be returned to the assessor by any applicant desiring to
maintain eligibility for the welfare exemption under Section 214.15
or Section 231.

   Failure to return this card does not of itself constitute a waiver
of exemption as called for by the California Constitution, but may
result in onsite inspection to verify exempt activity.

   (e) Upon any indication that a welfare exemption or veterans'
organization exemption on the property has been incorrectly granted,
the assessor shall redetermine eligibility for the exemption. If the
assessor determines that the property, or any portion thereof, is no
longer eligible for the exemption, he or she shall immediately cancel
the exemption on so much of the property as is no longer eligible
for the exemption.
   (f) If a welfare exemption or veterans' organization exemption on
the property has been incorrectly allowed, an escape assessment as
provided by Article 4 (commencing with Section 531) of Chapter 3 in
the amount of the exemption, with interest as provided in Section
506, shall be made, and a penalty shall be assessed for any failure
to notify the assessor as required by this section in an amount
equaling 10 percent of the escape assessment, but may not exceed two
hundred dollars ($200).
   (g) Pursuant to Section 15640 of the Government Code, the board
shall review the assessor's administration of the welfare exemption
and the veterans' organization exemption as part of the board's
survey of the county assessment roll to ensure the proper
administration of the exemption.
  SEC. 5.  Section 255 of the Revenue and Taxation Code is amended to
read:
   255.  (a) Affidavits required for exemptions named in this
article, except the homeowners' exemption and the disabled veterans'
exemption, shall be filed with the assessor between the lien date and
5 p.m. on February 15.
   (b) Affidavits for the homeowners' exemption except as otherwise
provided in Sections 255.1, 255.2, and 275, shall be filed with the
assessor any time after the claimant becomes eligible but no later
than 5 p.m. on February 15.
   (c) Except as otherwise provided in Sections 276, 276.1, and
276.2, affidavits for the disabled veterans' exemption shall be filed
with the assessor any time after the claimant becomes eligible for
the exemption but no later than 5 p.m. on February 15.
   (d) Notwithstanding the provisions of subdivision (a), any
claimant who has been found ineligible for the church exemption or
the religious exemption may file an affidavit for a welfare
exemption. Affidavits for the welfare exemption filed pursuant to
this subdivision shall be filed within 15 days from the date of
notification by the assessor of the claimants' ineligibility for the
church exemption or the religious exemption.
  SEC. 6.  Section 257 of the Revenue and Taxation Code is amended to
read:
   257.  (a) Any person claiming the religious exemption shall submit
to the assessor an affidavit giving specific information relating to
property tax exemption.
   (b) The affidavit shall show that:
   (1) The building, equipment, and land are used exclusively for
religious purposes.
   (2) The land claimed as exempt is required for the convenient use
of the building.
   (3) The property is owned by an entity organized and operating
exclusively for religious purposes.
   (4) The entity is nonprofit.
   (5) No part of the net earnings inures to the benefit of any
private individual.
   (c) Any exemption granted pursuant to a claim filed in accordance
with this section, once granted, shall remain in effect until that
time that title to the property changes or the property is no longer
used for exempt purposes. Any person who is granted an exemption
pursuant to a claim filed in accordance with this section shall
notify the assessor by February 15 if the property becomes ineligible
for the exemption.
   (d) Upon any indication that a religious exemption has been
incorrectly allowed, the assessor shall make a redetermination of
eligibility for the religious exemption. If the assessor determines
that the property or any portion thereof is no longer eligible for
the exemption, he or she shall immediately cancel the exemption on so
much of the property as is no longer eligible for exemption.
   If a religious exemption has been incorrectly allowed, an escape
assessment as allowed by Article 4 (commencing with Section 531) of
Chapter 3 in the amount of the exemption with interest as provided in
Section 506 shall be made, together with a penalty for failure to
notify the assessor, where applicable, in the amount of 10 percent of
the assessment, but may not exceed two hundred dollars ($200) in tax
liability.
  SEC. 7.  Section 257.1 of the Revenue and Taxation Code is amended
to read:
   257.1.  For the 1983-84 fiscal year and fiscal years thereafter,
the assessor shall annually, prior to the lien date, mail a notice to
every person who received the religious exemption for the previous
fiscal year.
   The notice shall be in a form and contain that information which
the board may prescribe, and shall set forth the circumstances under
which the property may no longer be eligible for exemption and advise
the person of the duty to inform the assessor if the property is no
longer eligible for exemption.
   The notice shall include a card, as prescribed by the board, that
is to be returned to the assessor by any person who desires to
maintain eligibility for the religious exemption.
  SEC. 8.  Section 270 of the Revenue and Taxation Code is amended to
read:
   270.  (a) With respect to property as to which the college,
cemetery, church, religious, exhibition, veterans' organization, free
public libraries, free museums, public schools, community colleges,
state colleges, state universities, tribal housing, or welfare
exemption was available but for which a timely application for
exemption was not filed, 90 percent of any tax or penalty or interest
resulting from the assessed value thereon  or any tax or
penalty or interest resulting from the assessed value thereon
exceeding two hundred dollars ($200) in total amount, whichever is
greater,  shall be canceled or refunded provided an
appropriate application for exemption is thereafter filed. 
   (b) Notwithstanding subdivision (a), that portion of any tax or
penalty resulting from the assessed value thereon that exceeds twenty
thousand dollars ($20,000) shall be canceled or refunded provided it
is imposed upon property entitled to relief under subdivision (a)
for which an appropriate claim for exemption has been filed. 

   (b) 
    (c)  The relief authorized under this section applies to
each claim for exemption filed. In the case where a claim for
exemption is filed for a property location consisting of contiguous
parcels, and the assessor grants the claim for that property
location, any tax or penalty or interest thereon resulting from the
reduction of the amount of the exemption otherwise available may be
applied to a single parcel. 
   (c) 
    (d)  With respect to property as to which the welfare
exemption or veterans' organization exemption was available, Section
254.5, other than the specified dates for the filing of affidavits
and other acts, is applicable to this section.
  SEC. 9.  Section 271 of the Revenue and Taxation Code is amended to
read:
   271.  (a) Provided that an appropriate application for exemption
is filed within 90 days from the first day of the month following the
month in which the property was acquired or by February 15 of the
following calendar year, whichever occurs earlier, any tax or penalty
or interest resulting from the assessed value imposed upon:
   (1) Property owned by any organization qualified for the college,
cemetery, church, religious, exhibition, veterans' organization,
tribal housing, or welfare exemption that is acquired by that
organization during a given calendar year, after the lien date but
prior to the first day of the fiscal year commencing within that
calendar year, when the property is of a kind that would have been
qualified for the college, cemetery, church, religious, exhibition,
veterans' organization, tribal housing, or welfare exemption if it
had been owned by the organization on the lien date, shall be
canceled or refunded.
   (2) Property owned by any organization that would have qualified
for the college, cemetery, church, religious, exhibition, veterans'
organization, tribal housing, or welfare exemption had the
organization been in existence on the lien date, that was acquired by
it during that calendar year after the lien date in that year but
prior to the commencement of that fiscal year, and of a kind that
presently qualifies for the exemption and that would have so
qualified for that fiscal year had it been owned by the organization
on the lien date and had the organization been in existence on the
lien date, shall be canceled or refunded.
   (3) Property acquired after the beginning of any fiscal year by an
organization qualified for the college, cemetery, church, religious,
exhibition, veterans' organization, tribal housing, or welfare
exemption and the property is of a kind that would have qualified for
an exemption if it had been owned by the organization on the lien
date, whether or not that organization was in existence on the lien
date, shall be canceled or refunded in the proportion that the number
of days for which the property was so qualified during the fiscal
year bears to 365.
   (b) Ninety percent of any tax or penalty or interest resulting
from the assessed value thereon imposed upon property that would be
entitled to relief under subdivision (a) or Section 214.01, except
that an appropriate application for exemption was not filed within
the time required by the applicable provision, shall be canceled or
refunded provided that an appropriate application for exemption is
filed after the last day on which relief could be granted under
subdivision (a) or Section 214.01.
   (c) Notwithstanding subdivision (b),  that portion of 
any tax or penalty or interest resulting from the assessed value
thereon  exceeding two hundred dollars ($200)  
that exceeds twenty thousand dollars ($20,000)  in total amount
shall be canceled or refunded provided it is imposed upon property
that would be entitled to relief under subdivision (a) except that an
appropriate application for exemption was not filed within the time
period required by the applicable provision, so long as an
appropriate claim for exemption has been filed.
   (d) The relief authorized under this section applies to each claim
for exemption filed. In the case where a claim for exemption is
filed for a property location consisting of contiguous parcels, and
the assessor grants the claim for that property location, any tax or
penalty or interest thereon resulting from the reduction of the
amount of the exemption otherwise available may be applied to a
single parcel.
   (e) With respect to property acquired after the beginning of the
fiscal year for which relief is sought, subdivisions (b) and (c)
shall apply only to that pro rata portion of any tax or penalty or
interest resulting from the assessed value thereon that would have
been canceled or refunded had the property qualified for relief under
paragraph (3) of subdivision (a).
  SEC. 10.  Section 276 of the Revenue and Taxation Code is amended
to read:
   276.  (a) Except as otherwise provided by subdivision (b), for
property for which the disabled veterans' exemption described in
Section 205.5 was available, but for which a timely claim was not
filed, 90 percent of any tax, including any interest or penalty
thereon, levied upon that portion of the assessed value of the
property that would have been exempt under a timely and appropriate
claim shall be canceled or refunded, provided that an appropriate
claim for exemption is thereafter filed.
   Cancellations made under this subdivision are subject to the
provisions of Article 1 (commencing with Section 4985) of Chapter 4.
Refunds issued under this subdivision are subject to the limitations
periods on refunds as described in Article 1 (commencing with Section
5096) of Chapter 5.
   (b) If a late-filed claim for the
one-hundred-fifty-thousand-dollar ($150,000) exemption is filed in
conjunction with a timely filed claim for the
one-hundred-thousand-dollar ($100,000) exemption, the amount of any
exemption allowed under the late-filed claim under subdivision (a)
shall be determined on the basis of that portion of the exemption
amount, otherwise available under subdivision (a), that exceeds one
hundred thousand dollars ($100,
      000).
   (c) For those claims filed pursuant to subdivision (a) after
November 15, the exemption under that subdivision may be applied to
the second installment. If that exemption is so applied, the first
installment is still delinquent on December 10, and is subject to
delinquent penalties provided for in this division if that
installment is not timely paid. A refund shall be made to the
taxpayer upon a claim submitted to the auditor if the exemption is
applied to the second installment and either of the following is
true:
   (1) Both installments are paid on or before December 10.
   (2) The reduction in taxes resulting from the exemption exceeds
the amount of taxes due on the second installment.
  SEC. 11.  If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.
  SEC. 12.  Notwithstanding Section 2229 of the Revenue and Taxation
Code, no appropriation is made by this act and the state shall not
reimburse any local agency for any property tax revenues lost by it
pursuant to this act.