Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646]

  ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. )

CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564]

  ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. )

ARTICLE 2. Computations [20541 - 20544]
  ( Article 2 added by Stats. 1977, Ch. 1242. )

20541.
  

(a) Subject to the limitations provided in this chapter a claimant may, to the extent provided in Section 20543 or 20544, whichever is applicable, file with the Franchise Tax Board, pursuant to Article 3 (commencing with Section 20561) of this chapter, a claim for assistance from the State of California of a sum equal to a percentage of the property taxes accrued and paid by the claimant on his residential dwelling or a sum equal to the percentage of the applicable statutory property tax equivalent under Section 20544 with respect to a claimant renting his residence.

(b) The owner of a dwelling unit which is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division which is located on land which is owned or rented by such owner may elect to file under subdivision (a) for assistance provided in either Section 20543 or 20544.

(Amended by Stats. 1980, Ch. 1252, Sec. 1.)

20542.
  

(a) The Franchise Tax Board, pursuant to the provisions of Article 3 (commencing with Section 20561), of this chapter, shall provide assistance to the claimant based on a percentage of the property tax accrued and paid by the claimant on the residential dwelling as provided in Section 20543 or the statutory property tax equivalent pursuant to Section 20544. In case of an owner-claimant, the assistance shall be equal to the applicable percentage of property taxes paid on the full value of the residential dwelling up to, and including, thirty-four thousand dollars ($34,000). No assistance shall be allowed for property taxes paid on that portion of full value of a residential dwelling exceeding thirty-four thousand dollars ($34,000). No assistance shall be provided if the amount of the assistance claim is five dollars ($5) or less.

(b) For purposes of allowing assistance provided for by this section:

(1) (A) Only one owner-claimant from one household each year shall be entitled to assistance under this chapter. When two or more individuals of a household are able to meet the qualifications for an owner-claimant, they may determine who the owner-claimant shall be. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final.

(B) When two or more individuals pay rent for the same premises and each individual meets the qualifications for a renter-claimant, each qualified individual shall be entitled to assistance under this part.

For the purposes of this subparagraph, spouses residing in the same premises shall be presumed to be one renter.

(2) Except as provided in paragraph (3), the right to file a claim shall be personal to the claimant and shall not survive his or her death; however, when a claimant dies after having filed a timely claim, the amount thereof may be disbursed to the surviving spouse and, if no surviving spouse, to any other member of the household who is a qualified claimant. If there is no surviving spouse or otherwise qualified claimant, the claim shall be disbursed to any other member of the household. In the event two or more individuals qualify for payment as either an otherwise qualified claimant or a member of the household, they may determine which of them will be paid. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final.

(3) If, after January 1 of the property tax fiscal year for which a claim may be filed, a claimant dies without filing a timely claim, a claim on behalf of such claimant may be filed by the surviving spouse within the filing period prescribed in subdivision (a) or (b) of Section 20563.

(4) If an individual postponed taxes for any given property tax fiscal year under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), then any claim for assistance under this chapter for the same property tax fiscal year shall be filed by such individual (assuming all other eligibility requirements in this chapter are satisfied) and not an otherwise qualified member of the individual’s household.

(Amended by Stats. 2016, Ch. 50, Sec. 112. (SB 1005) Effective January 1, 2017.)

20543.
  

(a) (1) The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimant’s household income for the period set forth in Section 20503.

(2) For claims filed with respect to the 2001 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning his or her residential dwelling shall be eligible based on the following scale:

If the total household income (as defined
in this part) is not more than:

The percentage of tax on
the first $34,000 of full
value (as determined
for tax purposes) used
to provide assistance
is:

$8,812  ........................

139%

 9,400  ........................

136 

 9,987  ........................

133 

10,575  ........................

131 

11,163  ........................

128 

11,750  ........................

125 

12,337  ........................

122 

12,925  ........................

119 

13,513  ........................

116 

14,101  ........................

113 

14,688  ........................

110 

15,275  ........................

106 

15,863  ........................

100 

16,451  ........................

94

17,038  ........................

88

17,626  ........................

83

18,213  ........................

77

18,800  ........................

71

19,389  ........................

65

19,976  ........................

59

20,564  ........................

54

21,151  ........................

49

21,738  ........................

45

22,327  ........................

41

22,914  ........................

36

23,500  ........................

32

24,088  ........................

29

24,675  ........................

26

25,263  ........................

23

25,851  ........................

20

26,438  ........................

17

27,908  ........................

15

29,376  ........................

12

30,846  ........................

10

32,314  ........................

 9

33,783  ........................

 7

35,251  ........................

 6

(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each year thereafter, the household income figures that apply to assistance provided by the Franchise Tax Board during that period shall be the household income figures that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation factor calculated as follows:

(1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year.

(2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100.

(3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

(Amended by Stats. 2002, Ch. 664, Sec. 206. Effective January 1, 2003.)

20544.
  

(a) (1) The amount of assistance for a claimant renting his or her residence shall be based on the claimant’s household income for the time period set forth in Section 20503.

(2) For claims filed with respect to the 2001 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting his or her residence shall be eligible shall be based on the following scale:

_____

_____

The percentage of the

If the total household

The statutory

 statutory property tax

 income (as defined in this

property tax

 equivalent used to

 part) is not more than:

equivalent is:

 provide assistance is:

$8,812  ........................

$250  ........................

139%

 9,400  ........................

 250   ........................

136

 9,987  ........................

 250  ........................

133

10,575  ........................

 250  ........................

131

11,163  ........................

 250  ........................

128

11,750  ........................

 250  ........................

125

12,337  ........................

 250  ........................

122

12,925  ........................

 250  ........................

119

13,513  ........................

 250  ........................

116

14,101  ........................

 250  ........................

113

14,688  ........................

 250  ........................

110

15,275  ........................

 250  ........................

106

15,863  ........................

 250  ........................

100

16,451  ........................

 250  ........................

 94

17,038  ........................

 250  ........................

 88

17,626  ........................

 250  ........................

 83

18,213  ........................

 250  ........................

 77

18,800  ........................

 250  ........................

 71

19,389  ........................

 250  ........................

 65

19,976  ........................

 250  ........................

 59

20,564  ........................

 250  ........................

 54

21,151  ........................

 250  ........................

 49

21,738  ........................

 250  ........................

 45

22,327  ........................

 250  ........................

 41

22,914  ........................

 250  ........................

 36

23,500  ........................

 250  ........................

 32

24,088  ........................

 250  ........................

 29

24,675  ........................

 250  ........................

 26

25,263  ........................

 250  ........................

 23

25,851  ........................

 250  ........................

 20

26,438  ........................

 250  ........................

 17

27,908  ........................

 250  ........................

 15

29,376  ........................

 250  ........................

 12

30,846  ........................

 250  ........................

 10

32,314  ........................

 250  ........................

  9

33,783  ........................

 250  ........................

  7

35,251  ........................

 250  ........................

  6

(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each year thereafter, the household income figures that apply to assistance provided by the Franchise Tax Board during that period shall be the household income figures that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation factor calculated as follows:

(1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year.

(2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100.

(3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

(Amended (as amended by Stats. 2001, Ch. 156) by Stats. 2001, Ch. 266, Sec. 3. Effective September 10, 2001.)

RTCRevenue and Taxation Code - RTC2