Property taxation: disabled veterans' exemption: claim: cancellation or refund of tax.

Existing 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 in the case in which the person has, as a result of a service-connected disease or injury, died while on active duty in military service, contingent upon a claim being filed, as specified. Existing law requires, if the exemption would have been available but for the claimants's failure to receive a timely disability rating from the United States Department of Veterans Affairs (USDVA) , 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 claim, provided a claimant meets certain filing requirements, including, among others, that the claimant subsequently file an appropriate claim on the later of 30 days of receipt of the disability rating from the USDVA or on or before the next following lien date. This bill would extend the time period the claimant has to subsequently file an appropriate claim from 30 days to 90 days of receipt of the disability rating from the USDVA.