Amended IN Assembly April 24, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2353Introduced by Assembly Member WardFebruary 12, 2024An act to add Section 4985.05 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2353, as amended, Ward. Property taxation: welfare exemption: delinquent payments: interest and penalties.Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply.Existing law imposes various penalties and costs for delinquent payment of real property taxes. Existing law, however, requires the cancellation of any delinquent penalty, cost, redemption penalty, interest, or redemption fee upon satisfactory proof, as described, that the penalty, cost, interest, or fee attached due to an error of the tax collector, the auditor, or the assessor or due to their inability to complete valid procedures initiated prior to the delinquency date, as specified.This bill would provide that a taxpayer is not liable for interest or penalties imposed by the county tax collector, and would prohibit the county tax collector from taking or continuing any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption exemption, as described, pursuant to the above-described partial welfare exemption, except as provided. The bill would set forth the content of the exemption application and would require the county assessor to acknowledge to the taxpayer and the county tax collector their receipt of the exemption application within 60 days of the taxpayers submittal of the application. The bill would require an assessor to provide specified notice to a taxpayer if the assessor deems an application ineligible for exemption. The bill would provide that any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector does not constitute a collection action under the bills provisions. The bill would make its provisions applicable to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 4985.05 is added to the Revenue and Taxation Code, to read:4985.05. (a) Notwithstanding any law, but except as provided in subdivision (b), the taxpayer shall not be liable for interest or penalties imposed by the county tax collector, nor shall the county tax collector take or continue any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214. 214, including, but not limited to, the information required under Section 254. The application for exemption shall contain, for purposes of receiving the benefit of this section, all of the following:(1) The appropriate clearance certificate or supplemental clearance certificate from the State Board of Equalization.(2) A description of the property that includes the total number of residential units, the number of residential units eligible for exemption, the total square footage of the improvements, and the square footage of improvements not eligible for exemption.(3) An enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document consistent with the requirements of clause (i) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.(b) The limitations of treatment of delinquent installments of property tax and associated penalties and interest under subdivision (a) shall not apply to either any of the following:(1) The prorated portion of any delinquent installments of property taxes that are related to improvements ineligible for exemption pursuant to the information provided in paragraph (2) of subdivision (a), or to residential units not restricted as affordable to lower income households pursuant to the agreement, restriction, or document provided in paragraph (3) of subdivision (a).(2) Any late or delinquent installments related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption.(3) Any delinquent installment of taxes for property that, after a period of four years, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214.(c) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5.(c)(d) The county assessor shall acknowledge to the taxpayer and the county tax collector receipt of the application for exemption described in subdivision (a) within 60 days of the taxpayers submittal of the application.(d)(e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section.(f) This section shall apply to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030.SEC. 2. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
Amended IN Assembly April 24, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2353Introduced by Assembly Member WardFebruary 12, 2024An act to add Section 4985.05 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2353, as amended, Ward. Property taxation: welfare exemption: delinquent payments: interest and penalties.Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply.Existing law imposes various penalties and costs for delinquent payment of real property taxes. Existing law, however, requires the cancellation of any delinquent penalty, cost, redemption penalty, interest, or redemption fee upon satisfactory proof, as described, that the penalty, cost, interest, or fee attached due to an error of the tax collector, the auditor, or the assessor or due to their inability to complete valid procedures initiated prior to the delinquency date, as specified.This bill would provide that a taxpayer is not liable for interest or penalties imposed by the county tax collector, and would prohibit the county tax collector from taking or continuing any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption exemption, as described, pursuant to the above-described partial welfare exemption, except as provided. The bill would set forth the content of the exemption application and would require the county assessor to acknowledge to the taxpayer and the county tax collector their receipt of the exemption application within 60 days of the taxpayers submittal of the application. The bill would require an assessor to provide specified notice to a taxpayer if the assessor deems an application ineligible for exemption. The bill would provide that any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector does not constitute a collection action under the bills provisions. The bill would make its provisions applicable to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES
Amended IN Assembly April 24, 2024
Amended IN Assembly April 24, 2024
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Assembly Bill
No. 2353
Introduced by Assembly Member WardFebruary 12, 2024
Introduced by Assembly Member Ward
February 12, 2024
An act to add Section 4985.05 to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2353, as amended, Ward. Property taxation: welfare exemption: delinquent payments: interest and penalties.
Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply.Existing law imposes various penalties and costs for delinquent payment of real property taxes. Existing law, however, requires the cancellation of any delinquent penalty, cost, redemption penalty, interest, or redemption fee upon satisfactory proof, as described, that the penalty, cost, interest, or fee attached due to an error of the tax collector, the auditor, or the assessor or due to their inability to complete valid procedures initiated prior to the delinquency date, as specified.This bill would provide that a taxpayer is not liable for interest or penalties imposed by the county tax collector, and would prohibit the county tax collector from taking or continuing any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption exemption, as described, pursuant to the above-described partial welfare exemption, except as provided. The bill would set forth the content of the exemption application and would require the county assessor to acknowledge to the taxpayer and the county tax collector their receipt of the exemption application within 60 days of the taxpayers submittal of the application. The bill would require an assessor to provide specified notice to a taxpayer if the assessor deems an application ineligible for exemption. The bill would provide that any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector does not constitute a collection action under the bills provisions. The bill would make its provisions applicable to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply.
Existing law imposes various penalties and costs for delinquent payment of real property taxes. Existing law, however, requires the cancellation of any delinquent penalty, cost, redemption penalty, interest, or redemption fee upon satisfactory proof, as described, that the penalty, cost, interest, or fee attached due to an error of the tax collector, the auditor, or the assessor or due to their inability to complete valid procedures initiated prior to the delinquency date, as specified.
This bill would provide that a taxpayer is not liable for interest or penalties imposed by the county tax collector, and would prohibit the county tax collector from taking or continuing any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption exemption, as described, pursuant to the above-described partial welfare exemption, except as provided. The bill would set forth the content of the exemption application and would require the county assessor to acknowledge to the taxpayer and the county tax collector their receipt of the exemption application within 60 days of the taxpayers submittal of the application. The bill would require an assessor to provide specified notice to a taxpayer if the assessor deems an application ineligible for exemption. The bill would provide that any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector does not constitute a collection action under the bills provisions. The bill would make its provisions applicable to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 4985.05 is added to the Revenue and Taxation Code, to read:4985.05. (a) Notwithstanding any law, but except as provided in subdivision (b), the taxpayer shall not be liable for interest or penalties imposed by the county tax collector, nor shall the county tax collector take or continue any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214. 214, including, but not limited to, the information required under Section 254. The application for exemption shall contain, for purposes of receiving the benefit of this section, all of the following:(1) The appropriate clearance certificate or supplemental clearance certificate from the State Board of Equalization.(2) A description of the property that includes the total number of residential units, the number of residential units eligible for exemption, the total square footage of the improvements, and the square footage of improvements not eligible for exemption.(3) An enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document consistent with the requirements of clause (i) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.(b) The limitations of treatment of delinquent installments of property tax and associated penalties and interest under subdivision (a) shall not apply to either any of the following:(1) The prorated portion of any delinquent installments of property taxes that are related to improvements ineligible for exemption pursuant to the information provided in paragraph (2) of subdivision (a), or to residential units not restricted as affordable to lower income households pursuant to the agreement, restriction, or document provided in paragraph (3) of subdivision (a).(2) Any late or delinquent installments related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption.(3) Any delinquent installment of taxes for property that, after a period of four years, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214.(c) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5.(c)(d) The county assessor shall acknowledge to the taxpayer and the county tax collector receipt of the application for exemption described in subdivision (a) within 60 days of the taxpayers submittal of the application.(d)(e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section.(f) This section shall apply to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030.SEC. 2. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 4985.05 is added to the Revenue and Taxation Code, to read:4985.05. (a) Notwithstanding any law, but except as provided in subdivision (b), the taxpayer shall not be liable for interest or penalties imposed by the county tax collector, nor shall the county tax collector take or continue any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214. 214, including, but not limited to, the information required under Section 254. The application for exemption shall contain, for purposes of receiving the benefit of this section, all of the following:(1) The appropriate clearance certificate or supplemental clearance certificate from the State Board of Equalization.(2) A description of the property that includes the total number of residential units, the number of residential units eligible for exemption, the total square footage of the improvements, and the square footage of improvements not eligible for exemption.(3) An enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document consistent with the requirements of clause (i) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.(b) The limitations of treatment of delinquent installments of property tax and associated penalties and interest under subdivision (a) shall not apply to either any of the following:(1) The prorated portion of any delinquent installments of property taxes that are related to improvements ineligible for exemption pursuant to the information provided in paragraph (2) of subdivision (a), or to residential units not restricted as affordable to lower income households pursuant to the agreement, restriction, or document provided in paragraph (3) of subdivision (a).(2) Any late or delinquent installments related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption.(3) Any delinquent installment of taxes for property that, after a period of four years, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214.(c) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5.(c)(d) The county assessor shall acknowledge to the taxpayer and the county tax collector receipt of the application for exemption described in subdivision (a) within 60 days of the taxpayers submittal of the application.(d)(e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section.(f) This section shall apply to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030.
SECTION 1. Section 4985.05 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
4985.05. (a) Notwithstanding any law, but except as provided in subdivision (b), the taxpayer shall not be liable for interest or penalties imposed by the county tax collector, nor shall the county tax collector take or continue any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214. 214, including, but not limited to, the information required under Section 254. The application for exemption shall contain, for purposes of receiving the benefit of this section, all of the following:(1) The appropriate clearance certificate or supplemental clearance certificate from the State Board of Equalization.(2) A description of the property that includes the total number of residential units, the number of residential units eligible for exemption, the total square footage of the improvements, and the square footage of improvements not eligible for exemption.(3) An enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document consistent with the requirements of clause (i) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.(b) The limitations of treatment of delinquent installments of property tax and associated penalties and interest under subdivision (a) shall not apply to either any of the following:(1) The prorated portion of any delinquent installments of property taxes that are related to improvements ineligible for exemption pursuant to the information provided in paragraph (2) of subdivision (a), or to residential units not restricted as affordable to lower income households pursuant to the agreement, restriction, or document provided in paragraph (3) of subdivision (a).(2) Any late or delinquent installments related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption.(3) Any delinquent installment of taxes for property that, after a period of four years, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214.(c) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5.(c)(d) The county assessor shall acknowledge to the taxpayer and the county tax collector receipt of the application for exemption described in subdivision (a) within 60 days of the taxpayers submittal of the application.(d)(e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section.(f) This section shall apply to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030.
4985.05. (a) Notwithstanding any law, but except as provided in subdivision (b), the taxpayer shall not be liable for interest or penalties imposed by the county tax collector, nor shall the county tax collector take or continue any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214. 214, including, but not limited to, the information required under Section 254. The application for exemption shall contain, for purposes of receiving the benefit of this section, all of the following:(1) The appropriate clearance certificate or supplemental clearance certificate from the State Board of Equalization.(2) A description of the property that includes the total number of residential units, the number of residential units eligible for exemption, the total square footage of the improvements, and the square footage of improvements not eligible for exemption.(3) An enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document consistent with the requirements of clause (i) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.(b) The limitations of treatment of delinquent installments of property tax and associated penalties and interest under subdivision (a) shall not apply to either any of the following:(1) The prorated portion of any delinquent installments of property taxes that are related to improvements ineligible for exemption pursuant to the information provided in paragraph (2) of subdivision (a), or to residential units not restricted as affordable to lower income households pursuant to the agreement, restriction, or document provided in paragraph (3) of subdivision (a).(2) Any late or delinquent installments related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption.(3) Any delinquent installment of taxes for property that, after a period of four years, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214.(c) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5.(c)(d) The county assessor shall acknowledge to the taxpayer and the county tax collector receipt of the application for exemption described in subdivision (a) within 60 days of the taxpayers submittal of the application.(d)(e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section.(f) This section shall apply to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030.
4985.05. (a) Notwithstanding any law, but except as provided in subdivision (b), the taxpayer shall not be liable for interest or penalties imposed by the county tax collector, nor shall the county tax collector take or continue any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214. 214, including, but not limited to, the information required under Section 254. The application for exemption shall contain, for purposes of receiving the benefit of this section, all of the following:(1) The appropriate clearance certificate or supplemental clearance certificate from the State Board of Equalization.(2) A description of the property that includes the total number of residential units, the number of residential units eligible for exemption, the total square footage of the improvements, and the square footage of improvements not eligible for exemption.(3) An enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document consistent with the requirements of clause (i) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.(b) The limitations of treatment of delinquent installments of property tax and associated penalties and interest under subdivision (a) shall not apply to either any of the following:(1) The prorated portion of any delinquent installments of property taxes that are related to improvements ineligible for exemption pursuant to the information provided in paragraph (2) of subdivision (a), or to residential units not restricted as affordable to lower income households pursuant to the agreement, restriction, or document provided in paragraph (3) of subdivision (a).(2) Any late or delinquent installments related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption.(3) Any delinquent installment of taxes for property that, after a period of four years, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214.(c) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5.(c)(d) The county assessor shall acknowledge to the taxpayer and the county tax collector receipt of the application for exemption described in subdivision (a) within 60 days of the taxpayers submittal of the application.(d)(e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section.(f) This section shall apply to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030.
4985.05. (a) Notwithstanding any law, but except as provided in subdivision (b), the taxpayer shall not be liable for interest or penalties imposed by the county tax collector, nor shall the county tax collector take or continue any collection action, with respect to any delinquent installments of property taxes levied upon a property for which the taxpayer has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214. 214, including, but not limited to, the information required under Section 254. The application for exemption shall contain, for purposes of receiving the benefit of this section, all of the following:
(1) The appropriate clearance certificate or supplemental clearance certificate from the State Board of Equalization.
(2) A description of the property that includes the total number of residential units, the number of residential units eligible for exemption, the total square footage of the improvements, and the square footage of improvements not eligible for exemption.
(3) An enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document consistent with the requirements of clause (i) of subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.
(b) The limitations of treatment of delinquent installments of property tax and associated penalties and interest under subdivision (a) shall not apply to either any of the following:
(1) The prorated portion of any delinquent installments of property taxes that are related to improvements ineligible for exemption pursuant to the information provided in paragraph (2) of subdivision (a), or to residential units not restricted as affordable to lower income households pursuant to the agreement, restriction, or document provided in paragraph (3) of subdivision (a).
(2) Any late or delinquent installments related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption.
(3) Any delinquent installment of taxes for property that, after a period of four years, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214.
(c) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5.
(c)
(d) The county assessor shall acknowledge to the taxpayer and the county tax collector receipt of the application for exemption described in subdivision (a) within 60 days of the taxpayers submittal of the application.
(d)
(e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section.
(f) This section shall apply to delinquent installments with respect to property taxes that are levied for lien dates occurring on or after January 1, 2025, and before January 1, 2030.
SEC. 2. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 2. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 2. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
### SEC. 2.