If a person has more than one residence and that person maintains a homeownerâs property tax exemption on the dwelling of one of the residences pursuant to Section 218 of the Revenue and Taxation Code, there shall be a rebuttable presumption that the residence subject to the homeownerâs property tax exemption is that personâs domicile. However, this presumption shall not apply in the event any other residence is listed as the personâs current residence address on any driverâs license, identification card or vehicle registration issued to that person by, and on file with, the Department of Motor Vehicles. If a person has more than one residence and that person claims a renterâs tax credit for one of the residences pursuant to Section 17053.5 of the Revenue and Taxation Code, there shall be a rebuttable presumption that the residence subject to the renterâs tax credit is that personâs domicile. However, this presumption shall not apply in the event any other residence is listed as the personâs current residence address on any driverâs license, identification card, or vehicle registration issued to that person by, and on file with, the Department of Motor Vehicles. This section shall not be applicable to state or federal elected officials.
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