Section 5665 - How to Establish an Exemption from in Lieu Taxation for a Disabled Veterans(a) To obtain an exemption from in-lieu taxation on a portion or all of the value of a unit owned by a disabled veteran or his/her surviving unmarried spouse, the application shall include:. (1) A statement signed under penalty of perjury by the disabled veteran or his/her surviving spouse which contains the following information: (A) the unit identifying information;(B) the registered owner(s) name and address;(C) that the unit is his/her principal place of residence;(D) that the disability resulted from an injury or disease incurred during military service, defined as: 1. that the veteran was a resident of California at the time of entry into the service, and became blind, lost the use of two or more limbs, or became totally disabled; OR2. that the veteran was a resident of California on November 7, 1972, and became blind in both eyes, or lost the use of two or more limbs; OR3. that the veteran was a resident of California on January 1, 1975, and became totally disabled.(E) If the applicant is the surviving spouse, that he/she has not remarried.(F) the relationship between the disabled veteran or his/her surviving spouse and all other registered owner(s) of the unit;(g) the date the exemption took effect, as defined by the date the disabled veteran or his/her surviving spouse1. signed a purchase contract or security agreement and paid the purchase price; or2. took physical possession or delivery of the unit.(2) Payment of all fees which became due prior to the effective date of the exemption pursuant to Sections 18114, 18114.1, 18115, and 18116 of the Health and Safety Code (A) If the unit was purchased from another disabled veteran exempt owner, any fees due after the expiration of the seller's exemption pursuant to sections 18114 and 18114.1 of the Health and Safety Code must be paid prior to establishment of the buyer's own exemption. 1. The seller shall provide a statement signed under penalty of perjury which includes all information specified in subsection (a)(1) for each year of the delinquency.2. If no such statement by the seller is submitted, the fees prescribed in sections 18115 and 18116 of the Health and Safety Code shall also be paid.(b) The amount of the value of the unit which is exempt from the annual in-lieu taxation is: (1) twenty-thousand dollars ($20,000), or(2) thirty-thousand dollars ($30,000), if the applicant's household income is less than the annual amount determined by the State Controller pursuant to the Revenue and Taxation Code Section 20585.Cal. Code Regs. Tit. 25, § 5665
1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1). Note: Authority cited: Sections 18015 and 18075, Health and Safety Code. Reference: Sections 18114, 18114.1, 18115 and 18116, Health and Safety Code; Sections 10788, 20504 and 20585, Revenue and Taxation Code.
1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).