BILL NUMBER: AB 2092	CHAPTERED  09/23/00

	CHAPTER   575
	FILED WITH SECRETARY OF STATE   SEPTEMBER 23, 2000
	APPROVED BY GOVERNOR   SEPTEMBER 22, 2000
	PASSED THE ASSEMBLY   AUGUST 28, 2000
	PASSED THE SENATE   AUGUST 24, 2000
	AMENDED IN SENATE   AUGUST 18, 2000
	AMENDED IN SENATE   JUNE 29, 2000
	AMENDED IN ASSEMBLY   MAY 3, 2000
	AMENDED IN ASSEMBLY   APRIL 24, 2000

INTRODUCED BY   Assembly Member Reyes

                        FEBRUARY 22, 2000

   An act to add Section 890.3 to the Military and Veterans Code,
relating to veterans.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2092, Reyes.  Disabled veterans:  benefit eligibility.
   Existing law provides certain benefits with respect to disabled
veterans, including a reduction in ad valorem real property taxes on
the disabled veteran's home.
   This bill would, as provided, specify that on or after January 1,
2001, a claimant is not ineligible for a disabled veterans' benefit,
as defined, for lack of certification of disability of the veteran
with respect to whom the benefit is sought, if there is a currently
pending application with the United States Department of Veterans
Affairs for certification of disability for that veteran and the
subsequently received certification qualifies the veteran for the
benefit.
   Existing property 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 if the veteran has, as a
result of a service-connected disease or injury, died while on active
duty in military service.  Existing property tax law generally
requires an affidavit for the disabled veterans' exemption to be
filed no later than the February 15 following the relevant lien date.

   This bill would, if the exemption would have been available but
for the claimant not having received a disability rating from the
United States Department of Veterans Affairs, require 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
affidavit, provided a claimant meets certain filing requirements.
   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.


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


  SECTION 1.  Section 890.3 is added to the Military and Veterans
Code, to read:
   890.3.  (a) (1) Notwithstanding any other provision of 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 his or her surviving
spouse, 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 5096 of the
Revenue and Taxation Code.
  SEC. 2.  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.