Existing law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a dwelling, as defined. Existing law provides that this exemption does not extend, among other things, to property that is rented, vacant, under construction on the lien date, or that is a vacation or secondary home of the owner or owners. Existing law provides that, notwithstanding this provision, if a person receiving the exemption is not occupying the dwelling on the lien date because the dwelling was damaged in a misfortune or calamity, the person shall be deemed to occupy that same dwelling as their principal place of residence on the lien date, provided the person's absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so.
This bill would provide that, if a person receiving the exemption is not occupying the dwelling because they are confined to a hospital or other care facility, the person shall be deemed to occupy that dwelling as their principal place of residence, provided that the person would occupy the dwelling if they were not confined to the hospital or other care facility, the person intends to return to the dwelling when possible to do so, and the dwelling is not rented or leased to a person that is not described in specified law.
This bill would take effect immediately as a tax levy.

Statutes affected:
SB520: 218 RTC
02/14/23 - Introduced: 218 RTC
03/20/23 - Amended Senate: 218 RTC
09/01/23 - Amended Assembly: 218 RTC
09/18/23 - Enrolled: 218 RTC
10/11/23 - Chaptered: 218 RTC
SB 520: 218 RTC