CA SB1113

Extends the statute of limitations for filing refund claims related to the disabled veterans' property tax exemption from 4 years to 8 years for claims filed on or after January 1, 2015

Allows disabled veterans and unmarried surviving spouses to claim refunds for property taxes paid before receiving a 100 percent disability rating from the United States Department of Veterans Affairs, addressing delays in certification

Applies the 8-year refund period only to claims for the disabled veterans' exemption under Section 205.5 of the Revenue and Taxation Code

Corrects an incorrect cross-reference in related provisions of the Military and Veterans Code

Authorizes reimbursement to local agencies and school districts for state-mandated costs if determined by the Commission on State Mandates