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California · Through 2026-09-13

RTC § 75.22

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]
  4. CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]
  5. ARTICLE 3. Exemptions [75.20. - 75.24.]

A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by this part no later than 90 days after the date of the change in ownership or the completion of new construction.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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