CA SB82

County assessors must accept electronically generated letters of service-connected disability from the U.S. Department of Veterans Affairs in place of original letters, at the claimant's discretion, to verify eligibility for disabled veterans' property tax exemptions.

A "letter of service-connected disability" is defined as a letter from the U.S. Department of Veterans Affairs providing a benefit summary of the claimant's service-connected disability for claiming disabled veterans' exemptions.

County assessors may provide written or electronic determination of preliminary exemption eligibility under this section.

If the Commission on State Mandates determines the bill imposes state-mandated costs on local agencies, reimbursement shall be made pursuant to existing statutory procedures under Government Code Section 17500 et seq.

The bill incorporates amendments proposed by both SB 82 and AB 1361 to Section 205.5 of the Revenue and Taxation Code, with Section 1.5 becoming operative only if both bills are enacted before January 1, 2024, and SB 82 is enacted after AB 1361.