SB 667: Property taxation: disabled veterans’ exemption: filing of claims.
- Session Year: 2021-2022
- House: Senate
- Latest Version Date: 2021-09-30
Existing property tax law, pursuant to the authorization of the California Constitution, provides a disabled veterans property tax exemption for the principal place of residence of a veteran, the veterans spouse, or the veteran and veterans spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing property tax law requires any person claiming the disabled veterans property tax exemption to file a claim, which is required to be filed under penalty of perjury, with the assessor giving any information required by the State Board of Equalization, as provided.
This bill would authorize (1) the executor, administrator, or personal legal representative of the claimants estate or (2) the trustee of the deceased claimants trust assets to file a claim with the assessor in the manner described above.
By expanding the duties of local government officials relating to claims for the disabled veterans property tax exemptions, and by expanding the crime of perjury, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing property tax law, pursuant to the authorization of the California Constitution, provides a disabled veterans property tax exemption for the principal place of residence of a veteran, the veterans spouse, or the veteran and veterans spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing property tax law requires any person claiming the disabled veterans property tax exemption to file a claim, which is required to be filed under penalty of perjury, with the assessor giving any information required by the State Board of Equalization, as provided.
This bill would authorize (1) the executor, administrator, or personal legal representative of the claimants estate or (2) the trustee of the deceased claimants trust assets to file a claim with the assessor in the manner described above.
By expanding the duties of local government officials relating to claims for the disabled veterans property tax exemptions, and by expanding the crime of perjury, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing property tax law, pursuant to the authorization of the California Constitution, provides a disabled veterans property tax exemption for the principal place of residence of a veteran, the veterans spouse, or the veteran and veterans spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing property tax law requires any person claiming the disabled veterans property tax exemption to file a claim, which is required to be filed under penalty of perjury, with the assessor giving any information required by the State Board of Equalization, as provided.
This bill would authorize (1) the executor or administrator executor, administrator, or personal legal representative of the claimants estate or (2) the trustee of the deceased claimants trust assets to file a claim with the assessor in the manner described above.
By expanding the duties of local government officials relating to claims for the disabled veterans property tax exemptions, and by expanding the crime of perjury, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing property tax law, pursuant to the authorization of the California Constitution, provides a disabled veterans property tax exemption for the principal place of residence of a veteran, the veterans spouse, or the veteran and veterans spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing property tax law requires any person claiming the disabled veterans property tax exemption to file a claim, which is required to be filed under penalty of perjury, with the assessor giving any information required by the State Board of Equalization, as provided.
This bill would authorize the executor or administrator of the claimants estate to file a claim with the assessor in the manner described above.
By expanding the duties of local government officials relating to claims for the disabled veterans property tax exemptions, and by expanding the crime of perjury, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
(a)Any person claiming the disabled veterans property tax exemption shall file a claim with the assessor giving any information required by the board. This information shall include, but shall not be limited to, the name of the person claiming the exemption, the persons social security number or another personal identifying number, the address of the property, and a statement to the effect that the claimant owned and occupied the property as the claimants principal place of residence on the lien date, or that the claimant intends to own and occupy the property as the claimants principal place of residence on the next succeeding lien date, and proof of disability as defined by Section 205.5.
(b)The executor, administrator, or personal legal representative of the claimants estate may file a claim with the assessor pursuant to subdivision (a).
(c)The trustee of the deceased claimants trust assets may file a claim with the assessor pursuant to subdivision (a).
SEC. 2.No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
However, if the Commission on State Mandates determines that this act contains other 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.
(a)Any person claiming the disabled veterans property tax exemption shall file a claim with the assessor giving any information required by the board. This information shall include, but shall not be limited to, the name of the person claiming the exemption, the persons social security number or another personal identifying number, the address of the property, and a statement to the effect that the claimant owned and occupied the property as the claimants principal place of residence on the lien date, or that the claimant intends to own and occupy the property as the claimants principal place of residence on the next succeeding lien date, and proof of disability as defined by Section 205.5.
(b)The executor, administrator, or personal legal representative of the claimants estate may file a claim with the assessor pursuant to subdivision (a).
(c)The trustee of the deceased claimants trust assets may file a claim with the assessor pursuant to subdivision (a).
SEC. 2.No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
However, if the Commission on State Mandates determines that this act contains other 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.
(a)Any person claiming the disabled veterans property tax exemption shall file a claim with the assessor giving any information required by the board. This information shall include, but shall not be limited to, the name of the person claiming the exemption, the persons social security number or another personal identifying number, the address of the property, and a statement to the effect that the claimant owned and occupied the property as the claimants principal place of residence on the lien date, or that the claimant intends to own and occupy the property as the claimants principal place of residence on the next succeeding lien date, and proof of disability as defined by Section 205.5.
(b)The executor or administrator executor, administrator, or personal legal representative of the claimants estate may file a claim with the assessor pursuant to subdivision (a).
(c)The trustee of the deceased claimants trust assets may file a claim with the assessor pursuant to subdivision (a).
SEC. 2.No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
However, if the Commission on State Mandates determines that this act contains other 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.
(a)Any person claiming the disabled veterans property tax exemption shall file a claim with the assessor giving any information required by the board. This information shall include, but shall not be limited to, the name of the person claiming the exemption, the persons social security number or another personal identifying number, the address of the property, and a statement to the effect that the claimant owned and occupied the property as his or her the claimants principal place of residence on the lien date, or that he or she the claimant intends to own and occupy the property as his or her the claimants principal place of residence on the next succeeding lien date, and proof of disability as defined by Section 205.5.
(b)The executor or administrator of the claimants estate may file a claim with the assessor pursuant to subdivision (a).
SEC. 2.No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
However, if the Commission on State Mandates determines that this act contains other 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.
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Date
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Status
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|---|---|
| Sep 30, 2021 | Chaptered by Secretary of State. Chapter 430, Statutes of 2021. |
| Sep 30, 2021 | Approved by the Governor. |
| Sep 17, 2021 | Enrolled and presented to the Governor at 1:30 p.m. |
| Sep 10, 2021 | Assembly amendments concurred in. (Ayes 37. Noes 0. Page 2621.) Ordered to engrossing and enrolling. |
| Sep 10, 2021 | In Senate. Concurrence in Assembly amendments pending. |
| Sep 10, 2021 | Read third time. Passed. (Ayes 78. Noes 0. Page 3124.) Ordered to the Senate. |
| Aug 31, 2021 | Read second time. Ordered to third reading. |
| Aug 30, 2021 | Read second time and amended. Ordered to second reading. |
| Aug 26, 2021 | From committee: Do pass as amended. (Ayes 13. Noes 0.) (August 26). |
| Jul 6, 2021 | From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (July 5). Re-referred to Com. on APPR. |
| Jun 17, 2021 | Referred to Coms. on REV. & TAX. and M. & V.A. |
| Jun 2, 2021 | In Assembly. Read first time. Held at Desk. |
| Jun 1, 2021 | Read third time. Passed. (Ayes 39. Noes 0. Page 1346.) Ordered to the Assembly. |
| May 24, 2021 | Ordered to special consent calendar. |
| May 20, 2021 | From committee: Do pass. (Ayes 7. Noes 0. Page 1200.) (May 20). |
| May 14, 2021 | Set for hearing May 20. |
| May 4, 2021 | May 3 hearing: Placed on APPR suspense file. |
| Apr 21, 2021 | Set for hearing May 3. |
| Apr 14, 2021 | From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 796.) (April 14). Re-referred to Com. on APPR. |
| Mar 25, 2021 | Set for hearing April 14. |
| Mar 11, 2021 | From committee: Do pass and re-refer to Com. on M. & V.A. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 480.) (March 11). Re-referred to Com. on M. & V.A. |
| Mar 5, 2021 | Set for hearing March 11. |
| Mar 3, 2021 | Referred to Coms. on GOV. & F. and M. & V.A. |
| Feb 22, 2021 | Art. IV. Sec. 8(a) of the Constitution dispensed with. |
| Feb 22, 2021 | From printer. May be acted upon on or after March 24. |
| Feb 19, 2021 | Introduced. To Com. on RLS. for assignment. To print. |
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Date
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Description
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Location
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Votes
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| Sep 10, 2021 | SB 667 Roth Senate Third Reading By Cervantes | Assembly Floor |
Passed |
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| Sep 10, 2021 | Unfinished Business SB667 Roth et al. Concurrence | Senate Floor |
Passed |
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| Jun 1, 2021 | Special Consent SB667 | Senate Floor |
Passed |
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