California 2019 2019-2020 Regular Session

California Assembly Bill AB492 Introduced / Bill

Filed 02/12/2019

CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 492Introduced by Assembly Member NazarianFebruary 12, 2019 An act to amend Sections 20501 and 20505 of, to amend the heading of Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2 of, and to repeal and add Sections 20514, 20543, and 20544 of, the Revenue and Taxation Code, relating to property tax assistance. LEGISLATIVE COUNSEL'S DIGESTAB 492, as introduced, Nazarian. Property tax assistance: eligibility.The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meets specified criteria, including that they either be 62 years of age or older or blind or disabled, as defined, to file with the Franchise Tax Board a claim for assistance. That law authorizes assistance in an amount equal to a percentage, determined as provided, of either the property taxes accrued and paid by the claimant on their residential dwelling or, with respect to a claimant renting their residence, the applicable statutory property tax equivalent. That law prohibits assistance if the claimants gross household income exceeds $35,251, adjusted as provided. That law requires a claim for assistance under these provisions, and a specified additional declaration applicable in the case of assistance used to pay delinquent property taxes, to be under penalty of perjury.This bill would recast these provisions as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law and authorize any individual, without regard to age, blindness, or disability, who otherwise meets the above-described criteria to file a claim for assistance. The bill would decrease the maximum gross household income for a claimant to qualify for assistance from $35,251 to $30,000, adjusted as provided. The bill would also make various conforming changes.By expanding eligibility for property tax assistance under these provisions, thereby expanding the scope of the crime of perjury, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. The heading of Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2 of the Revenue and Taxation Code is amended to read: CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance LawSEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:20501. This chapter shall be known known, and may be cited cited, as the Gonsalves-Deukmejian-Petris Senior Citizens Gonsalves-Deukmejian-Petris Property Tax Assistance Law. Law.SEC. 3. Section 20505 of the Revenue and Taxation Code is amended to read:20505. Claimant means an individual who:(a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, who chapter, was a member of the household, household and who was either: (1) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) or (c) of Section 20503, or (2) the renter of a rented residence on or before the last day of the year designated in subdivision (b) of Section 20503. An individual who qualifies as an owner-claimant may not qualify as a renter-claimant for the same year.(b) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) 20640), was a member of the household and either an owner-occupant, or a tenant stockholder occupant, or a possessory interestholder occupant, or a manufactured home owner-occupant, as the case may be, of the residential dwelling as to which postponement is claimed on the last day of the year designated in subdivision (d) of Section 20503, and who was (1) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which postponement is claimed.SEC. 4. Section 20514 of the Revenue and Taxation Code is repealed.20514.(a)Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty-five thousand two hundred fifty-one dollars ($35,251).(b)With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).SEC. 5. Section 20514 is added to the Revenue and Taxation Code, to read:20514. (a) Except as otherwise provided in subdivision (b), the Franchise Tax Board shall not provide assistance under this chapter if a claimants gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty thousand dollars ($30,000).(b) With respect to assistance pursuant to this chapter for the 2021 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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, inclusive.(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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).SEC. 6. Section 20543 of the Revenue and Taxation Code is repealed.20543.(a)(1)The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimants 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:$8,812139%9,4001369,98713310,57513111,16312811,75012512,33712212,92511913,51311614,10111314,68811015,27510615,86310016,4519417,0388817,6268318,2137718,8007119,3896519,9765920,5645421,1514921,7384522,3274122,9143623,5003224,0882924,6752625,2632325,8512026,4381727,9081529,3761230,8461032,314933,783735,2516(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).SEC. 7. Section 20543 is added to the Revenue and Taxation Code, to read:20543. (a) (1) The amount of assistance for a claimant owning their residential dwelling shall be based on the claimants household income for the period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning their 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:$7,500 ........................ 139% 8,000 ........................ 136 8,500 ........................ 133 9,000 ........................ 131 9,500 ........................ 128 10,000 ........................ 125 10,500 ........................ 122 11,000 ........................ 119 11,500 ........................ 116 12,000 ........................ 113 12,500 ........................ 110 13,000 ........................ 106 13,500 ........................ 100 14,000 ........................ 9414,500 ........................ 8815,000 ........................ 8315,500 ........................ 7716,000 ........................ 7116,500 ........................ 6517,000 ........................ 5917,500 ........................ 5418,000 ........................ 4918,500 ........................ 4519,000 ........................ 4119,500 ........................ 3620,000 ........................ 3220,500 ........................ 2921,000 ........................ 2621,500 ........................ 2322,000 ........................ 2022,500 ........................ 1723,750 ........................ 1525,000 ........................ 1226,250 ........................ 1027,500 ........................ 928.750 ........................ 730,000 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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).SEC. 8. Section 20544 of the Revenue and Taxation Code is repealed.20544.(a)(1)The amount of assistance for a claimant renting his or her residence shall be based on the claimants 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 theIf the total householdThe statutorystatutory property taxincome (as defined in thisproperty taxequivalent used topart) is not more than:equivalent is:provide assistance is:$8,812$250139%9,400250 1369,98725013310,57525013111,16325012811,75025012512,33725012212,92525011913,51325011614,10125011314,68825011015,27525010615,86325010016,4512509417,0382508817,6262508318,2132507718,8002507119,3892506519,9762505920,5642505421,1512504921,7382504522,3272504122,9142503623,5002503224,0882502924,6752502625,2632502325,8512502026,4382501727,9082501529,3762501230,8462501032,314250933,783250735,2512506(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).SEC. 9. Section 20544 is added to the Revenue and Taxation Code, to read:20544. (a) (1) The amount of assistance for a claimant renting their residence shall be based on the claimants household income for the time period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting their residence shall be eligible shall be based on the following scale: _____ _____ The percentage of theIf the total householdThe statutory statutory property tax income (as defined in thisproperty tax equivalent used to part) is not more than:equivalent is: provide assistance is:$7,500 ........................ $250 ........................ 139% 8,000 ........................ 250 ........................ 136 8,500 ........................ 250 ........................ 133 9,000 ........................ 250 ........................ 131 9,500 ........................ 250 ........................ 12810,000 ........................ 250 ........................ 12510,500 ........................ 250 ........................ 12211,000 ........................ 250 ........................ 11911,500 ........................ 250 ........................ 11612,000 ........................ 250 ........................ 11312,500 ........................ 250 ........................ 11013,000 ........................ 250 ........................ 10613,500 ........................ 250 ........................ 10014,000 ........................ 250 ........................ 9414,500 ........................ 250 ........................ 8815,000 ........................ 250 ........................ 8315,500 ........................ 250 ........................ 7716,000 ........................ 250 ........................ 7116,500 ........................ 250 ........................ 6517,000 ........................ 250 ........................ 5917,500 ........................ 250 ........................ 5418,000 ........................ 250 ........................ 4918,500 ........................ 250 ........................ 4519,000 ........................ 250 ........................ 4119,500 ........................ 250 ........................ 3620,000 ........................ 250 ........................ 3220,500 ........................ 250 ........................ 2921,000 ........................ 250 ........................ 2621,500 ........................ 250 ........................ 2322,000 ........................ 250 ........................ 2022,500 ........................ 250 ........................ 1723,750 ........................ 250 ........................ 1525,000 ........................ 250 ........................ 1226,250 ........................ 250 ........................ 1027,500 ........................ 250 ........................ 928,750 ........................ 250 ........................ 730,000 ........................ 250 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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).SEC. 10. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.

CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION

Assembly Bill No. 492

Introduced by Assembly Member NazarianFebruary 12, 2019

Introduced by Assembly Member Nazarian
February 12, 2019

An act to amend Sections 20501 and 20505 of, to amend the heading of Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2 of, and to repeal and add Sections 20514, 20543, and 20544 of, the Revenue and Taxation Code, relating to property tax assistance.

LEGISLATIVE COUNSEL'S DIGEST

## LEGISLATIVE COUNSEL'S DIGEST

AB 492, as introduced, Nazarian. Property tax assistance: eligibility.

The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meets specified criteria, including that they either be 62 years of age or older or blind or disabled, as defined, to file with the Franchise Tax Board a claim for assistance. That law authorizes assistance in an amount equal to a percentage, determined as provided, of either the property taxes accrued and paid by the claimant on their residential dwelling or, with respect to a claimant renting their residence, the applicable statutory property tax equivalent. That law prohibits assistance if the claimants gross household income exceeds $35,251, adjusted as provided. That law requires a claim for assistance under these provisions, and a specified additional declaration applicable in the case of assistance used to pay delinquent property taxes, to be under penalty of perjury.This bill would recast these provisions as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law and authorize any individual, without regard to age, blindness, or disability, who otherwise meets the above-described criteria to file a claim for assistance. The bill would decrease the maximum gross household income for a claimant to qualify for assistance from $35,251 to $30,000, adjusted as provided. The bill would also make various conforming changes.By expanding eligibility for property tax assistance under these provisions, thereby expanding the scope of the crime of perjury, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.

This bill would recast these provisions as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law and authorize any individual, without regard to age, blindness, or disability, who otherwise meets the above-described criteria to file a claim for assistance. The bill would decrease the maximum gross household income for a claimant to qualify for assistance from $35,251 to $30,000, adjusted as provided. The bill would also make various conforming changes.

By expanding eligibility for property tax assistance under these provisions, thereby expanding the scope of the crime of perjury, this bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that no reimbursement is required by this act for a specified reason.

## Digest Key

## Bill Text

The people of the State of California do enact as follows:SECTION 1. The heading of Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2 of the Revenue and Taxation Code is amended to read: CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance LawSEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:20501. This chapter shall be known known, and may be cited cited, as the Gonsalves-Deukmejian-Petris Senior Citizens Gonsalves-Deukmejian-Petris Property Tax Assistance Law. Law.SEC. 3. Section 20505 of the Revenue and Taxation Code is amended to read:20505. Claimant means an individual who:(a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, who chapter, was a member of the household, household and who was either: (1) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) or (c) of Section 20503, or (2) the renter of a rented residence on or before the last day of the year designated in subdivision (b) of Section 20503. An individual who qualifies as an owner-claimant may not qualify as a renter-claimant for the same year.(b) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) 20640), was a member of the household and either an owner-occupant, or a tenant stockholder occupant, or a possessory interestholder occupant, or a manufactured home owner-occupant, as the case may be, of the residential dwelling as to which postponement is claimed on the last day of the year designated in subdivision (d) of Section 20503, and who was (1) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which postponement is claimed.SEC. 4. Section 20514 of the Revenue and Taxation Code is repealed.20514.(a)Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty-five thousand two hundred fifty-one dollars ($35,251).(b)With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).SEC. 5. Section 20514 is added to the Revenue and Taxation Code, to read:20514. (a) Except as otherwise provided in subdivision (b), the Franchise Tax Board shall not provide assistance under this chapter if a claimants gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty thousand dollars ($30,000).(b) With respect to assistance pursuant to this chapter for the 2021 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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, inclusive.(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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).SEC. 6. Section 20543 of the Revenue and Taxation Code is repealed.20543.(a)(1)The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimants 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:$8,812139%9,4001369,98713310,57513111,16312811,75012512,33712212,92511913,51311614,10111314,68811015,27510615,86310016,4519417,0388817,6268318,2137718,8007119,3896519,9765920,5645421,1514921,7384522,3274122,9143623,5003224,0882924,6752625,2632325,8512026,4381727,9081529,3761230,8461032,314933,783735,2516(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).SEC. 7. Section 20543 is added to the Revenue and Taxation Code, to read:20543. (a) (1) The amount of assistance for a claimant owning their residential dwelling shall be based on the claimants household income for the period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning their 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:$7,500 ........................ 139% 8,000 ........................ 136 8,500 ........................ 133 9,000 ........................ 131 9,500 ........................ 128 10,000 ........................ 125 10,500 ........................ 122 11,000 ........................ 119 11,500 ........................ 116 12,000 ........................ 113 12,500 ........................ 110 13,000 ........................ 106 13,500 ........................ 100 14,000 ........................ 9414,500 ........................ 8815,000 ........................ 8315,500 ........................ 7716,000 ........................ 7116,500 ........................ 6517,000 ........................ 5917,500 ........................ 5418,000 ........................ 4918,500 ........................ 4519,000 ........................ 4119,500 ........................ 3620,000 ........................ 3220,500 ........................ 2921,000 ........................ 2621,500 ........................ 2322,000 ........................ 2022,500 ........................ 1723,750 ........................ 1525,000 ........................ 1226,250 ........................ 1027,500 ........................ 928.750 ........................ 730,000 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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).SEC. 8. Section 20544 of the Revenue and Taxation Code is repealed.20544.(a)(1)The amount of assistance for a claimant renting his or her residence shall be based on the claimants 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 theIf the total householdThe statutorystatutory property taxincome (as defined in thisproperty taxequivalent used topart) is not more than:equivalent is:provide assistance is:$8,812$250139%9,400250 1369,98725013310,57525013111,16325012811,75025012512,33725012212,92525011913,51325011614,10125011314,68825011015,27525010615,86325010016,4512509417,0382508817,6262508318,2132507718,8002507119,3892506519,9762505920,5642505421,1512504921,7382504522,3272504122,9142503623,5002503224,0882502924,6752502625,2632502325,8512502026,4382501727,9082501529,3762501230,8462501032,314250933,783250735,2512506(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).SEC. 9. Section 20544 is added to the Revenue and Taxation Code, to read:20544. (a) (1) The amount of assistance for a claimant renting their residence shall be based on the claimants household income for the time period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting their residence shall be eligible shall be based on the following scale: _____ _____ The percentage of theIf the total householdThe statutory statutory property tax income (as defined in thisproperty tax equivalent used to part) is not more than:equivalent is: provide assistance is:$7,500 ........................ $250 ........................ 139% 8,000 ........................ 250 ........................ 136 8,500 ........................ 250 ........................ 133 9,000 ........................ 250 ........................ 131 9,500 ........................ 250 ........................ 12810,000 ........................ 250 ........................ 12510,500 ........................ 250 ........................ 12211,000 ........................ 250 ........................ 11911,500 ........................ 250 ........................ 11612,000 ........................ 250 ........................ 11312,500 ........................ 250 ........................ 11013,000 ........................ 250 ........................ 10613,500 ........................ 250 ........................ 10014,000 ........................ 250 ........................ 9414,500 ........................ 250 ........................ 8815,000 ........................ 250 ........................ 8315,500 ........................ 250 ........................ 7716,000 ........................ 250 ........................ 7116,500 ........................ 250 ........................ 6517,000 ........................ 250 ........................ 5917,500 ........................ 250 ........................ 5418,000 ........................ 250 ........................ 4918,500 ........................ 250 ........................ 4519,000 ........................ 250 ........................ 4119,500 ........................ 250 ........................ 3620,000 ........................ 250 ........................ 3220,500 ........................ 250 ........................ 2921,000 ........................ 250 ........................ 2621,500 ........................ 250 ........................ 2322,000 ........................ 250 ........................ 2022,500 ........................ 250 ........................ 1723,750 ........................ 250 ........................ 1525,000 ........................ 250 ........................ 1226,250 ........................ 250 ........................ 1027,500 ........................ 250 ........................ 928,750 ........................ 250 ........................ 730,000 ........................ 250 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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).SEC. 10. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.

The people of the State of California do enact as follows:

## The people of the State of California do enact as follows:

SECTION 1. The heading of Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2 of the Revenue and Taxation Code is amended to read: CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law

SECTION 1. The heading of Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2 of the Revenue and Taxation Code is amended to read:

### SECTION 1.

CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law

SEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:20501. This chapter shall be known known, and may be cited cited, as the Gonsalves-Deukmejian-Petris Senior Citizens Gonsalves-Deukmejian-Petris Property Tax Assistance Law. Law.

SEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:

### SEC. 2.

20501. This chapter shall be known known, and may be cited cited, as the Gonsalves-Deukmejian-Petris Senior Citizens Gonsalves-Deukmejian-Petris Property Tax Assistance Law. Law.

SEC. 3. Section 20505 of the Revenue and Taxation Code is amended to read:20505. Claimant means an individual who:(a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, who chapter, was a member of the household, household and who was either: (1) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) or (c) of Section 20503, or (2) the renter of a rented residence on or before the last day of the year designated in subdivision (b) of Section 20503. An individual who qualifies as an owner-claimant may not qualify as a renter-claimant for the same year.(b) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) 20640), was a member of the household and either an owner-occupant, or a tenant stockholder occupant, or a possessory interestholder occupant, or a manufactured home owner-occupant, as the case may be, of the residential dwelling as to which postponement is claimed on the last day of the year designated in subdivision (d) of Section 20503, and who was (1) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which postponement is claimed.

SEC. 3. Section 20505 of the Revenue and Taxation Code is amended to read:

### SEC. 3.

20505. Claimant means an individual who:(a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, who chapter, was a member of the household, household and who was either: (1) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) or (c) of Section 20503, or (2) the renter of a rented residence on or before the last day of the year designated in subdivision (b) of Section 20503. An individual who qualifies as an owner-claimant may not qualify as a renter-claimant for the same year.(b) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) 20640), was a member of the household and either an owner-occupant, or a tenant stockholder occupant, or a possessory interestholder occupant, or a manufactured home owner-occupant, as the case may be, of the residential dwelling as to which postponement is claimed on the last day of the year designated in subdivision (d) of Section 20503, and who was (1) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which postponement is claimed.

20505. Claimant means an individual who:

(a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, who chapter, was a member of the household, household and who was either: (1) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) or (c) of Section 20503, or (2) the renter of a rented residence on or before the last day of the year designated in subdivision (b) of Section 20503. An individual who qualifies as an owner-claimant may not qualify as a renter-claimant for the same year.

(b) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) 20640), was a member of the household and either an owner-occupant, or a tenant stockholder occupant, or a possessory interestholder occupant, or a manufactured home owner-occupant, as the case may be, of the residential dwelling as to which postponement is claimed on the last day of the year designated in subdivision (d) of Section 20503, and who was (1) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which postponement is claimed.

SEC. 4. Section 20514 of the Revenue and Taxation Code is repealed.20514.(a)Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty-five thousand two hundred fifty-one dollars ($35,251).(b)With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

SEC. 4. Section 20514 of the Revenue and Taxation Code is repealed.

### SEC. 4.

20514.(a)Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty-five thousand two hundred fifty-one dollars ($35,251).(b)With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

(a)Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty-five thousand two hundred fifty-one dollars ($35,251).

(b)With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

SEC. 5. Section 20514 is added to the Revenue and Taxation Code, to read:20514. (a) Except as otherwise provided in subdivision (b), the Franchise Tax Board shall not provide assistance under this chapter if a claimants gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty thousand dollars ($30,000).(b) With respect to assistance pursuant to this chapter for the 2021 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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, inclusive.(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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

SEC. 5. Section 20514 is added to the Revenue and Taxation Code, to read:

### SEC. 5.

20514. (a) Except as otherwise provided in subdivision (b), the Franchise Tax Board shall not provide assistance under this chapter if a claimants gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty thousand dollars ($30,000).(b) With respect to assistance pursuant to this chapter for the 2021 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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, inclusive.(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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

(b) With respect to assistance pursuant to this chapter for the 2021 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment 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, inclusive.

(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 gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

SEC. 6. Section 20543 of the Revenue and Taxation Code is repealed.20543.(a)(1)The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimants 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:$8,812139%9,4001369,98713310,57513111,16312811,75012512,33712212,92511913,51311614,10111314,68811015,27510615,86310016,4519417,0388817,6268318,2137718,8007119,3896519,9765920,5645421,1514921,7384522,3274122,9143623,5003224,0882924,6752625,2632325,8512026,4381727,9081529,3761230,8461032,314933,783735,2516(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).

SEC. 6. Section 20543 of the Revenue and Taxation Code is repealed.

### SEC. 6.

20543.(a)(1)The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimants 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:$8,812139%9,4001369,98713310,57513111,16312811,75012512,33712212,92511913,51311614,10111314,68811015,27510615,86310016,4519417,0388817,6268318,2137718,8007119,3896519,9765920,5645421,1514921,7384522,3274122,9143623,5003224,0882924,6752625,2632325,8512026,4381727,9081529,3761230,8461032,314933,783735,2516(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).

(a)(1)The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimants 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

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

17,038

17,626

18,213

18,800

19,389

19,976

20,564

21,151

21,738

22,327

22,914

23,500

24,088

24,675

25,263

25,851

26,438

27,908

29,376

30,846

32,314

33,783

35,251

(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:

(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).

SEC. 7. Section 20543 is added to the Revenue and Taxation Code, to read:20543. (a) (1) The amount of assistance for a claimant owning their residential dwelling shall be based on the claimants household income for the period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning their 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:$7,500 ........................ 139% 8,000 ........................ 136 8,500 ........................ 133 9,000 ........................ 131 9,500 ........................ 128 10,000 ........................ 125 10,500 ........................ 122 11,000 ........................ 119 11,500 ........................ 116 12,000 ........................ 113 12,500 ........................ 110 13,000 ........................ 106 13,500 ........................ 100 14,000 ........................ 9414,500 ........................ 8815,000 ........................ 8315,500 ........................ 7716,000 ........................ 7116,500 ........................ 6517,000 ........................ 5917,500 ........................ 5418,000 ........................ 4918,500 ........................ 4519,000 ........................ 4119,500 ........................ 3620,000 ........................ 3220,500 ........................ 2921,000 ........................ 2621,500 ........................ 2322,000 ........................ 2022,500 ........................ 1723,750 ........................ 1525,000 ........................ 1226,250 ........................ 1027,500 ........................ 928.750 ........................ 730,000 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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).

SEC. 7. Section 20543 is added to the Revenue and Taxation Code, to read:

### SEC. 7.

20543. (a) (1) The amount of assistance for a claimant owning their residential dwelling shall be based on the claimants household income for the period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning their 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:$7,500 ........................ 139% 8,000 ........................ 136 8,500 ........................ 133 9,000 ........................ 131 9,500 ........................ 128 10,000 ........................ 125 10,500 ........................ 122 11,000 ........................ 119 11,500 ........................ 116 12,000 ........................ 113 12,500 ........................ 110 13,000 ........................ 106 13,500 ........................ 100 14,000 ........................ 9414,500 ........................ 8815,000 ........................ 8315,500 ........................ 7716,000 ........................ 7116,500 ........................ 6517,000 ........................ 5917,500 ........................ 5418,000 ........................ 4918,500 ........................ 4519,000 ........................ 4119,500 ........................ 3620,000 ........................ 3220,500 ........................ 2921,000 ........................ 2621,500 ........................ 2322,000 ........................ 2022,500 ........................ 1723,750 ........................ 1525,000 ........................ 1226,250 ........................ 1027,500 ........................ 928.750 ........................ 730,000 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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).

20543. (a) (1) The amount of assistance for a claimant owning their residential dwelling shall be based on the claimants household income for the period set forth in Section 20503.

(2) For claims filed with respect to the 2020 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning their 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:
$7,500 ........................ 139%
8,000 ........................ 136
8,500 ........................ 133
9,000 ........................ 131
9,500 ........................ 128
10,000 ........................ 125
10,500 ........................ 122
11,000 ........................ 119
11,500 ........................ 116
12,000 ........................ 113
12,500 ........................ 110
13,000 ........................ 106
13,500 ........................ 100
14,000 ........................ 94
14,500 ........................ 88
15,000 ........................ 83
15,500 ........................ 77
16,000 ........................ 71
16,500 ........................ 65
17,000 ........................ 59
17,500 ........................ 54
18,000 ........................ 49
18,500 ........................ 45
19,000 ........................ 41
19,500 ........................ 36
20,000 ........................ 32
20,500 ........................ 29
21,000 ........................ 26
21,500 ........................ 23
22,000 ........................ 20
22,500 ........................ 17
23,750 ........................ 15
25,000 ........................ 12
26,250 ........................ 10
27,500 ........................ 9
28.750 ........................ 7
30,000 ........................ 6

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:

$7,500 ........................

139%

8,000 ........................

136

8,500 ........................

133

9,000 ........................

131

9,500 ........................

128

10,000 ........................

125

10,500 ........................

122

11,000 ........................

119

11,500 ........................

116

12,000 ........................

113

12,500 ........................

110

13,000 ........................

106

13,500 ........................

100

14,000 ........................

14,500 ........................

15,000 ........................

15,500 ........................

16,000 ........................

16,500 ........................

17,000 ........................

17,500 ........................

18,000 ........................

18,500 ........................

19,000 ........................

19,500 ........................

20,000 ........................

20,500 ........................

21,000 ........................

21,500 ........................

22,000 ........................

22,500 ........................

23,750 ........................

25,000 ........................

26,250 ........................

27,500 ........................

28.750 ........................

30,000 ........................

(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.

(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).

SEC. 8. Section 20544 of the Revenue and Taxation Code is repealed.20544.(a)(1)The amount of assistance for a claimant renting his or her residence shall be based on the claimants 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 theIf the total householdThe statutorystatutory property taxincome (as defined in thisproperty taxequivalent used topart) is not more than:equivalent is:provide assistance is:$8,812$250139%9,400250 1369,98725013310,57525013111,16325012811,75025012512,33725012212,92525011913,51325011614,10125011314,68825011015,27525010615,86325010016,4512509417,0382508817,6262508318,2132507718,8002507119,3892506519,9762505920,5642505421,1512504921,7382504522,3272504122,9142503623,5002503224,0882502924,6752502625,2632502325,8512502026,4382501727,9082501529,3762501230,8462501032,314250933,783250735,2512506(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).

SEC. 8. Section 20544 of the Revenue and Taxation Code is repealed.

### SEC. 8.

20544.(a)(1)The amount of assistance for a claimant renting his or her residence shall be based on the claimants 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 theIf the total householdThe statutorystatutory property taxincome (as defined in thisproperty taxequivalent used topart) is not more than:equivalent is:provide assistance is:$8,812$250139%9,400250 1369,98725013310,57525013111,16325012811,75025012512,33725012212,92525011913,51325011614,10125011314,68825011015,27525010615,86325010016,4512509417,0382508817,6262508318,2132507718,8002507119,3892506519,9762505920,5642505421,1512504921,7382504522,3272504122,9142503623,5002503224,0882502924,6752502625,2632502325,8512502026,4382501727,9082501529,3762501230,8462501032,314250933,783250735,2512506(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).

(a)(1)The amount of assistance for a claimant renting his or her residence shall be based on the claimants 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:

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

$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

17,038

250

17,626

250

18,213

250

18,800

250

19,389

250

19,976

250

20,564

250

21,151

250

21,738

250

22,327

250

22,914

250

23,500

250

24,088

250

24,675

250

25,263

250

25,851

250

26,438

250

27,908

250

29,376

250

30,846

250

32,314

250

33,783

250

35,251

250

(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.

SEC. 9. Section 20544 is added to the Revenue and Taxation Code, to read:20544. (a) (1) The amount of assistance for a claimant renting their residence shall be based on the claimants household income for the time period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting their residence shall be eligible shall be based on the following scale: _____ _____ The percentage of theIf the total householdThe statutory statutory property tax income (as defined in thisproperty tax equivalent used to part) is not more than:equivalent is: provide assistance is:$7,500 ........................ $250 ........................ 139% 8,000 ........................ 250 ........................ 136 8,500 ........................ 250 ........................ 133 9,000 ........................ 250 ........................ 131 9,500 ........................ 250 ........................ 12810,000 ........................ 250 ........................ 12510,500 ........................ 250 ........................ 12211,000 ........................ 250 ........................ 11911,500 ........................ 250 ........................ 11612,000 ........................ 250 ........................ 11312,500 ........................ 250 ........................ 11013,000 ........................ 250 ........................ 10613,500 ........................ 250 ........................ 10014,000 ........................ 250 ........................ 9414,500 ........................ 250 ........................ 8815,000 ........................ 250 ........................ 8315,500 ........................ 250 ........................ 7716,000 ........................ 250 ........................ 7116,500 ........................ 250 ........................ 6517,000 ........................ 250 ........................ 5917,500 ........................ 250 ........................ 5418,000 ........................ 250 ........................ 4918,500 ........................ 250 ........................ 4519,000 ........................ 250 ........................ 4119,500 ........................ 250 ........................ 3620,000 ........................ 250 ........................ 3220,500 ........................ 250 ........................ 2921,000 ........................ 250 ........................ 2621,500 ........................ 250 ........................ 2322,000 ........................ 250 ........................ 2022,500 ........................ 250 ........................ 1723,750 ........................ 250 ........................ 1525,000 ........................ 250 ........................ 1226,250 ........................ 250 ........................ 1027,500 ........................ 250 ........................ 928,750 ........................ 250 ........................ 730,000 ........................ 250 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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).

SEC. 9. Section 20544 is added to the Revenue and Taxation Code, to read:

### SEC. 9.

20544. (a) (1) The amount of assistance for a claimant renting their residence shall be based on the claimants household income for the time period set forth in Section 20503.(2) For claims filed with respect to the 2020 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting their residence shall be eligible shall be based on the following scale: _____ _____ The percentage of theIf the total householdThe statutory statutory property tax income (as defined in thisproperty tax equivalent used to part) is not more than:equivalent is: provide assistance is:$7,500 ........................ $250 ........................ 139% 8,000 ........................ 250 ........................ 136 8,500 ........................ 250 ........................ 133 9,000 ........................ 250 ........................ 131 9,500 ........................ 250 ........................ 12810,000 ........................ 250 ........................ 12510,500 ........................ 250 ........................ 12211,000 ........................ 250 ........................ 11911,500 ........................ 250 ........................ 11612,000 ........................ 250 ........................ 11312,500 ........................ 250 ........................ 11013,000 ........................ 250 ........................ 10613,500 ........................ 250 ........................ 10014,000 ........................ 250 ........................ 9414,500 ........................ 250 ........................ 8815,000 ........................ 250 ........................ 8315,500 ........................ 250 ........................ 7716,000 ........................ 250 ........................ 7116,500 ........................ 250 ........................ 6517,000 ........................ 250 ........................ 5917,500 ........................ 250 ........................ 5418,000 ........................ 250 ........................ 4918,500 ........................ 250 ........................ 4519,000 ........................ 250 ........................ 4119,500 ........................ 250 ........................ 3620,000 ........................ 250 ........................ 3220,500 ........................ 250 ........................ 2921,000 ........................ 250 ........................ 2621,500 ........................ 250 ........................ 2322,000 ........................ 250 ........................ 2022,500 ........................ 250 ........................ 1723,750 ........................ 250 ........................ 1525,000 ........................ 250 ........................ 1226,250 ........................ 250 ........................ 1027,500 ........................ 250 ........................ 928,750 ........................ 250 ........................ 730,000 ........................ 250 ........................ 6(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2021 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, inclusive.(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 their residence shall be based on the claimants household income for the time period set forth in Section 20503.

(2) For claims filed with respect to the 2020 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting their 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:

_____

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:

$7,500 ........................ $250 ........................ 139%
8,000 ........................ 250 ........................ 136
8,500 ........................ 250 ........................ 133
9,000 ........................ 250 ........................ 131
9,500 ........................ 250 ........................ 128
10,000 ........................ 250 ........................ 125
10,500 ........................ 250 ........................ 122
11,000 ........................ 250 ........................ 119
11,500 ........................ 250 ........................ 116
12,000 ........................ 250 ........................ 113
12,500 ........................ 250 ........................ 110
13,000 ........................ 250 ........................ 106
13,500 ........................ 250 ........................ 100
14,000 ........................ 250 ........................ 94
14,500 ........................ 250 ........................ 88
15,000 ........................ 250 ........................ 83
15,500 ........................ 250 ........................ 77
16,000 ........................ 250 ........................ 71
16,500 ........................ 250 ........................ 65
17,000 ........................ 250 ........................ 59
17,500 ........................ 250 ........................ 54
18,000 ........................ 250 ........................ 49
18,500 ........................ 250 ........................ 45
19,000 ........................ 250 ........................ 41
19,500 ........................ 250 ........................ 36
20,000 ........................ 250 ........................ 32
20,500 ........................ 250 ........................ 29
21,000 ........................ 250 ........................ 26
21,500 ........................ 250 ........................ 23
22,000 ........................ 250 ........................ 20
22,500 ........................ 250 ........................ 17
23,750 ........................ 250 ........................ 15
25,000 ........................ 250 ........................ 12
26,250 ........................ 250 ........................ 10
27,500 ........................ 250 ........................ 9
28,750 ........................ 250 ........................ 7
30,000 ........................ 250 ........................ 6

$7,500 ........................

$250 ........................

139%

8,000 ........................

250 ........................

136

8,500 ........................

250 ........................

133

9,000 ........................

250 ........................

131

9,500 ........................

250 ........................

128

10,000 ........................

250 ........................

125

10,500 ........................

250 ........................

122

11,000 ........................

250 ........................

119

11,500 ........................

250 ........................

116

12,000 ........................

250 ........................

113

12,500 ........................

250 ........................

110

13,000 ........................

250 ........................

106

13,500 ........................

250 ........................

100

14,000 ........................

250 ........................

14,500 ........................

250 ........................

15,000 ........................

250 ........................

15,500 ........................

250 ........................

16,000 ........................

250 ........................

16,500 ........................

250 ........................

17,000 ........................

250 ........................

17,500 ........................

250 ........................

18,000 ........................

250 ........................

18,500 ........................

250 ........................

19,000 ........................

250 ........................

19,500 ........................

250 ........................

20,000 ........................

250 ........................

20,500 ........................

250 ........................

21,000 ........................

250 ........................

21,500 ........................

250 ........................

22,000 ........................

250 ........................

22,500 ........................

250 ........................

23,750 ........................

250 ........................

25,000 ........................

250 ........................

26,250 ........................

250 ........................

27,500 ........................

250 ........................

28,750 ........................

250 ........................

30,000 ........................

250 ........................

(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, inclusive.

(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).

SEC. 10. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.

### SEC. 10.