PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons
21100.
This chapter shall be known and may be cited as the “Property Tax Assistance for Descendants of Enslaved Persons Program.”21101.
For purposes of this part, the following definitions apply:(a) “Claimant” means a person who satisfies all of the requirements under Section 21101.2.
(b) “Floating home” has the same meaning as defined in subdivision (d) of Section 18075.55 of the Health and Safety Code.
(b)
(c) “Household” includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, “other persons” shall exclude bona fide renters, minors, or students.
(d) “Principal place of residence” has the same meaning as “principal residence,” as that term is used in subdivision (k) of Section 3 of Article XIII.
(c)
(e) “Program” means the Property Tax Assistance for Descendants
of Enslaved Persons Program, as established by this part.
(d)
(f) “Property tax” means all taxes, exclusive of interest,
penalties, and principal payments on improvement bonds and charges for service, levied against a claimant’s residential dwelling by any taxing agency for payment in any fiscal year ending with respect to property tax lien dates occurring on or after June 30, January 1, 2025. “Property tax” includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.
(e)
(g) (1) “Residential dwelling” means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. “Residential
(2) “Residential dwelling” shall also include a mobilehome
all of the following:
(A) A dwelling that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, 1 or to the license fee imposed by Part 5 (commencing with Section 10701) of Division 1, and that is located on land owned or rented by the claimant.
(B) A dwelling that is rented by the
claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1 or to the license fee imposed by Part 5 (commencing with Section 10701) of Division 1, and that is located on land rented by the claimant or the owner of the dwelling.
(C) A floating home owned or rented by a claimant.
(3) Notwithstanding paragraphs (1) and (2), “residential dwelling” shall not include any of the following:
(A) A dwelling that is exempt from ad valorem real property taxation and for which the owner of the dwelling is not liable for possessory interest taxes.
(B) A dwelling not located in the state.
(C) Land without a dwelling located on the land.
(f)
(h) “Taxing agency” shall have the same meaning as in Section
121.
21101.1.
(a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.
(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.
(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.
21101.2.
(a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:
(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.
(2) Their status as a descendant, as described in paragraph (1), has been confirmed
by the California American Freedmen Affairs Agency.
(3) Is an either of the following:
(A) An owner and occupant of a residential dwelling that is the person’s principal place of residence, on the last day of
residence during the calendar year that ends within the fiscal year for which assistance is claimed.
(B) A person who rents and occupies a residential dwelling as their principal place of residence during the calendar year for which assistance is claimed.
(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.
(5) If requested by the Franchise Tax Board, submits the following:
(A) If the person is requesting assistance related to
property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.
(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the person’s obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated association’s property.
21101.3.
The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage the total amount of property taxes paid on the residential dwelling. dwelling or four thousand dollars ($4,000), whichever is less. However, any assistance shall be provided in accordance with
the following:(a) Assistance shall be provided only for property taxes for the fiscal calendar year in which the claim for assistance is made under this part.
(b)The amount of the assistance shall not exceed four thousand dollars ($4,000).
(b) A claimant shall be entitled to assistance based on their pro rata share of property taxes paid
during the calendar year for which assistance is claimed. The pro rata share for a claimant shall be calculated based on the following:
(1) The number of persons who paid rent, or owned and occupied, as applicable, the residential dwelling in the calendar year for which assistance is claimed.
(2) The number of months each claimant has paid rent, or owned and occupied, as applicable, the residential dwelling in the calendar year for which assistance is claimed.
(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimant’s household, the claimant may only receive property tax assistance with respect to that
part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:
(1) The claimant’s spouse or domestic partner.
(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimant’s spouse or domestic partner.
(3) The spouse or domestic partner of any person enumerated in paragraph (2).
(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.
(e) Assistance shall not be provided for claims that are five dollars ($5) or less.
(f) Only In the case of a claimant who is the owner and occupant of the residential dwelling, only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal calendar year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The board’s
decision shall be final.