Opinion No. (1998)

DANIEL E. LUNGREN Attorney General CLAYTON P. ROCHE Deputy Attorney General THE HONORABLE THOMAS F. CASEY, III, COUNTY COUNSEL, SAN MATEO COUNTY, has requested an opinion on the following question: Are claims for senior citizens' exemptions from assessment of a parcel tax levied by a school district subject to inspection by members of the general public? CONCLUSION Claims for senior citizens' exemptions from assessment of a parcel tax levied by a school district are subject to inspection by members of the general public. ANALYSIS We are informed that in 1991, a school district began imposing a parcel tax pursuant to an initiative measure approved by the voters of the district. The measure contains an exemption from the tax for the primary residence of homeowners who are over 65 years of age. Tax exemption claims must be filed annually with the school district, giving the names, addresses, and ages of the homeowners. The question presented for resolution is whether the exemption claims filed with the school district are subject to inspection by members of the general public. We conclude that they are. The California Public Records Act (Gov. Code, §§ 6250 - 6270 ; "Act") 1…