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Chapter 3. Property Taxes›Article 3. Other Property Tax Petitions›Subarticle 3. Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines

§ 5333. Time for Filing of Petitions.

California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE39E45704C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) A petitioner has 60 days from the date of mailing of a final notice denying a claim for an Organizational Clearance Certificate or Supplemental Clearance Certificate or from the date of mailing of a notice of revocation of an Organizational Clearance Certificate or, Supplemental Clearance Certificate to file a petition objecting to the denial of the claim or revocation of the certificate.

(b) A petition is timely if it is mailed or delivered in accordance with section 5335 or received by the Board Proceedings Division within the time specified by subdivision (a).

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Sections 214, 254.6 and 270, Revenue and Taxation Code.

History

  1. New subchapter 3 (sections 5333-5333.6) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

  2. Editorial change renaming subchapter 3 to subarticle 3 (Register 2008, No. 13).

  3. Change without regulatory effect amending Note filed 7-16-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 29).

  4. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

  5. Repealer of subarticle 3 (sections 5333-5333.6) and section filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

  6. Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by operation of Government Code section 11346.1(f) (Register 2018, No. 38).

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