Cal. Mil. & Vet. Code § 890.3

Current through the 2024 Legislative Session.
Section 890.3 - [Effective 1/1/2025] Certification of disability
(a)
(1) Notwithstanding any other law, on or after January 1, 2001, a claimant is not ineligible for a disabled veterans' benefit for lack of certification of disability of the veteran with respect to whom the benefit is sought, if there is a currently pending application to the United States Department of Veterans Affairs (USDVA) for certification of disability for that veteran and the subsequently received certification qualifies the veteran for the benefit. An entity of state government, or any political subdivision thereof, to which a claim for a disabled veterans' benefit is made, shall require the claimant to provide written verification that an application had been pending with the USDVA at the time the claim for the disabled veterans' benefit is submitted.
(2) For purposes of this subdivision, "disabled veterans benefit" means an exemption, privilege, service, or other legal benefit that is provided pursuant to law by the state, or a political subdivision thereof, exclusively to a disabled veteran, or their surviving spouse, surviving domestic partner, parent, or child.
(b)
(1) For purposes of applying the disabled veterans' property tax exemption set forth in Section 205.5 of the Revenue and Taxation Code, any amount of tax, including any interest or penalty thereon, levied upon that portion of the assessed value of real property that would have been exempt if the veteran's pending application for certification of disability had been finalized, shall be canceled or refunded if both of the following conditions are met:
(A) The certification is received and is forwarded to the county assessor.
(B) A return is made as required by Section 277 of the Revenue and Taxation Code.
(2) Any refund issued pursuant to this subdivision is subject to the limitations periods for refunds set forth in Section 5097 of the Revenue and Taxation Code.

Ca. Mil. and Vet. Code § 890.3

Amended by Stats 2024 ch 129 (SB 1097),s 69, eff. 1/1/2025.
Amended by Stats 2014 ch 656 (SB 1113),s 2, eff. 1/1/2015.
Added by Stats 2000 ch 575 (AB 2092), s 1, eff. 1/1/2001.
This section is set out more than once due to postponed, multiple, or conflicting amendments.