Scott
Scott v. State Board of Equalization
Opinion
Opinion
Raye, J.
The California State Constitution provides that the failure in any year to claim an exemption or classification which reduces a property tax amounts to a waiver as a matter of law for that year. (Cal. Const., art. XIII, § 6.) Another section of the Constitution allows transfers of ownership of real property from parents to children without triggering a reassessment of the value of the property (the parent-child exclusion). (Cal. Const., art. XIII A, § 2, subd. (h).) In 1987, 1988, 1990, 1993 and 1994 the Legislature established and then changed the time period during which the parent-child exclusion must be claimed. The 1993 legislation retroactively extends the time period during which the exclusion from reassessment can be claimed. John N. Scott, the Alameda County Tax Assessor, contends Revenue and Taxation Code section 63.1, subdivision (e)(4) is unconstitutional because it violates the annual waiver provision mandated by article XIII, section 6 of the California Constitution and the prohibition against making a gift of public funds set forth in article XVI, section 6. We conclude the section is constitutional and affirm the judgment.