20541-20544
REVENUE AND TAXATION CODE
SECTION 20541-20544
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.
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, a husband and wife 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 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.
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:
The percentage of
tax on
the first $34,000 of
full
value (as determined
for tax purposes)
used
If the total household
income (as to provide
defined assistance
in this part) is not more
than: 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).
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 statutory
household The statutory property tax
income (as equivalent used
defined in this property tax to
part) is not provide
more than: equivalent is: 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).