California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 6
The failure in any year to claim, in a manner required by the laws in effect at the time the claim is required to be made, an exemption or classification which reduces a property tax shall be deemed a waiver of the exemption or classification for that year.
Notes
Defines failure to claim a property-tax exemption or classification in the legally required manner and at the required time as a waiver for that year. The waiver applies only to the exemption or classification that would reduce property tax and only for the year of nonclaim.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 6 | https://laws.lexinter.net/constitution/california/article-xiii/section-6