Cal. Pub. Res. Code § 35172

(a) Subject to Section 4 of Article XIII A of the California Constitution, the authority may impose qualified special taxes within the authority’s jurisdiction pursuant to the procedures established in Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code and any other applicable procedures provided by law.
(b)
1. (1) As used in this section, “qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the authority’s jurisdiction, except that unimproved property may be taxed at a lower rate than improved property. “Qualified special taxes” may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
  1. (A) Persons who are 65 years of age or older.
  2. (B) Persons receiving Supplemental Security Income for a disability, regardless of age.
  3. (C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
2. (2) “Qualified special taxes” does not include special taxes imposed on a particular class of property or taxpayers.
(c) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
(d)
1. (1) If the authority provides for an exemption for a qualified special tax pursuant to subdivision (b), and the authority contracts or enters into an agreement with the county to collect the qualified special tax within the authority’s jurisdiction, the authority shall annually provide to the tax collector of that county all of the following information:
  1. (A) A hyperlink to the location on the internet website of the authority that contains exemption information, if available.
  2. (B) A hyperlink to the location on the internet website of the authority that contains the application for the exemption, if available.
  3. (C) A telephone number to provide persons with exemption information or direct persons requesting exemption information.
2. (2) If a county contracts or enters into an agreement with the authority to collect a qualified special tax for the authority and for which the authority provides for an exemption pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as “Parcel Tax Exemptions,” on the tax collector’s internet website home page to another location on the tax collector’s internet website that posts the hyperlinks and information provided by the authority in paragraph (1).
3. (3) Paragraph (2) shall only apply when the authority provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on the authority’s internet website that is invalid.