Amended IN Assembly March 07, 2019 Amended IN Assembly February 19, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 133Introduced by Assembly Member Quirk-SilvaDecember 05, 2018 An act to amend Section 20585 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.LEGISLATIVE COUNSEL'S DIGESTAB 133, as amended, Quirk-Silva. Property tax postponement: eligibility: income level. Existing law authorizes a claimant to file a claim with the Controller to postpone the payment of property taxes that are due on the residential dwelling of the claimant pursuant to the Senior Citizens and Disabled Citizens Property Tax Postponement Law, the Senior Citizens Tenant-Stockholder Property Tax Postponement Law, the Senior Citizens Manufactured Home Property Tax Postponement Law, and the Senior Citizens Possessory Interest Holder Property Tax Postponement Law. Existing law, for purposes of these laws, does not allow a postponement of property taxes if the claimants household income exceeds $35,000. Existing law continuously appropriates revenues in the Senior Citizens and Disabled Citizens Property Tax Postponement Fund for, among other things, disbursements relating to the postponement of property taxes pursuant to these laws. This bill would revise the income limitations to instead provide that a claimants household income cannot exceed $45,000 or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development, as specified. whichever is greater. Because this bill would provide for additional expenditures from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund, a continuously appropriated fund, it would make an appropriation. Digest Key Vote: 2/3 Appropriation: YES Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 20585 of the Revenue and Taxation Code is amended to read:20585. Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds forty-five thousand dollars ($45,000) or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code. Code, whichever is greater.
Amended IN Assembly March 07, 2019 Amended IN Assembly February 19, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 133Introduced by Assembly Member Quirk-SilvaDecember 05, 2018 An act to amend Section 20585 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.LEGISLATIVE COUNSEL'S DIGESTAB 133, as amended, Quirk-Silva. Property tax postponement: eligibility: income level. Existing law authorizes a claimant to file a claim with the Controller to postpone the payment of property taxes that are due on the residential dwelling of the claimant pursuant to the Senior Citizens and Disabled Citizens Property Tax Postponement Law, the Senior Citizens Tenant-Stockholder Property Tax Postponement Law, the Senior Citizens Manufactured Home Property Tax Postponement Law, and the Senior Citizens Possessory Interest Holder Property Tax Postponement Law. Existing law, for purposes of these laws, does not allow a postponement of property taxes if the claimants household income exceeds $35,000. Existing law continuously appropriates revenues in the Senior Citizens and Disabled Citizens Property Tax Postponement Fund for, among other things, disbursements relating to the postponement of property taxes pursuant to these laws. This bill would revise the income limitations to instead provide that a claimants household income cannot exceed $45,000 or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development, as specified. whichever is greater. Because this bill would provide for additional expenditures from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund, a continuously appropriated fund, it would make an appropriation. Digest Key Vote: 2/3 Appropriation: YES Fiscal Committee: YES Local Program: NO
Amended IN Assembly March 07, 2019 Amended IN Assembly February 19, 2019
Amended IN Assembly March 07, 2019
Amended IN Assembly February 19, 2019
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Assembly Bill No. 133
Introduced by Assembly Member Quirk-SilvaDecember 05, 2018
Introduced by Assembly Member Quirk-Silva
December 05, 2018
An act to amend Section 20585 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 133, as amended, Quirk-Silva. Property tax postponement: eligibility: income level.
Existing law authorizes a claimant to file a claim with the Controller to postpone the payment of property taxes that are due on the residential dwelling of the claimant pursuant to the Senior Citizens and Disabled Citizens Property Tax Postponement Law, the Senior Citizens Tenant-Stockholder Property Tax Postponement Law, the Senior Citizens Manufactured Home Property Tax Postponement Law, and the Senior Citizens Possessory Interest Holder Property Tax Postponement Law. Existing law, for purposes of these laws, does not allow a postponement of property taxes if the claimants household income exceeds $35,000. Existing law continuously appropriates revenues in the Senior Citizens and Disabled Citizens Property Tax Postponement Fund for, among other things, disbursements relating to the postponement of property taxes pursuant to these laws. This bill would revise the income limitations to instead provide that a claimants household income cannot exceed $45,000 or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development, as specified. whichever is greater. Because this bill would provide for additional expenditures from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund, a continuously appropriated fund, it would make an appropriation.
Existing law authorizes a claimant to file a claim with the Controller to postpone the payment of property taxes that are due on the residential dwelling of the claimant pursuant to the Senior Citizens and Disabled Citizens Property Tax Postponement Law, the Senior Citizens Tenant-Stockholder Property Tax Postponement Law, the Senior Citizens Manufactured Home Property Tax Postponement Law, and the Senior Citizens Possessory Interest Holder Property Tax Postponement Law. Existing law, for purposes of these laws, does not allow a postponement of property taxes if the claimants household income exceeds $35,000. Existing law continuously appropriates revenues in the Senior Citizens and Disabled Citizens Property Tax Postponement Fund for, among other things, disbursements relating to the postponement of property taxes pursuant to these laws.
This bill would revise the income limitations to instead provide that a claimants household income cannot exceed $45,000 or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development, as specified. whichever is greater. Because this bill would provide for additional expenditures from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund, a continuously appropriated fund, it would make an appropriation.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 20585 of the Revenue and Taxation Code is amended to read:20585. Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds forty-five thousand dollars ($45,000) or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code. Code, whichever is greater.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 20585 of the Revenue and Taxation Code is amended to read:20585. Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds forty-five thousand dollars ($45,000) or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code. Code, whichever is greater.
SECTION 1. Section 20585 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
20585. Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds forty-five thousand dollars ($45,000) or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code. Code, whichever is greater.
20585. Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds forty-five thousand dollars ($45,000) or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code. Code, whichever is greater.
20585. Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds forty-five thousand dollars ($45,000) or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code. Code, whichever is greater.
20585. Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds forty-five thousand dollars ($45,000) or the low income limit for a two-person household in the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code. Code, whichever is greater.