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California Assembly Bill AB492

California 2019-2020 Regular Session

California Assembly Bill AB492 Compare Versions

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1-Amended IN Assembly April 11, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 492Introduced by Assembly Member NazarianFebruary 12, 2019 An act to amend amend, repeal, and add 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 amended, 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 bill, until December 1, 2025, 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. provided, until December 1, 2025, and would thereafter repeal this requirement. The bill would also make various conforming changes.The bill would make specified findings and declarations regarding the objectives, goals, and purposes of the expanded property tax assistance provided under its provisions. In this regard, the bill would require the Legislative Analyst to review the effectiveness of this property tax assistance and authorize the Legislative Analyst to collect specified data from the Franchise Tax Board and specified other state governmental entities.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. Homeowners and Renters Property Tax Assistance LawSEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:20501. (a) This chapter shall be known, and may be cited, as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 3. Section 20501 is added to the Revenue and Taxation Code, to read:20501. (a) This chapter shall be known and may be cited as the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. (b) This section shall become operative on December 1, 2025.SEC. 3.SEC. 4. Section 20505 of the Revenue and Taxation Code is amended to read:20505. (a) Claimant means an individual who:(a)(1) For purposes of this chapter, was a member of the 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) 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)(2) 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), 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.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 5. Section 20505 is added to the Revenue and Taxation Code, to read:20505. (a) Claimant means an individual who:(1) For purposes of this chapter, was either: (A) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, or (B) 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 was a member of the household, and who was either: (i) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) of Section 20503, or (ii) 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.(2) 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), was a member of the household and either an owner-occupant, a tenant stockholder occupant, 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 (A) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (B) 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. (b) This section shall become operative on December 1, 2025.SEC. 4.SEC. 6. Section 20514 of the Revenue and Taxation Code is repealed.SEC. 5.SEC. 7. 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 6.SEC. 8. Section 20543 of the Revenue and Taxation Code is repealed.SEC. 7.SEC. 9. 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 8.SEC. 10. Section 20544 of the Revenue and Taxation Code is repealed.SEC. 9.SEC. 11. 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 the statutory property tax equivalent used to provide assistance is:If the total householdThe statutory income (as defined in thisproperty tax part) is not more than:equivalent 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 12. The Legislature finds and declares all of the following with respect to Sections 20501 and 20505 of the Revenue and Taxation Code, as amended by this act, and Sections 20514, 20543, and 20544 of the Revenue and Taxation Code, as added by this act:(a) The specific goals, purposes, and objectives that the property tax assistance from sales and use taxes allowed by this act will achieve are to mitigate homelessness by providing additional assistance to households with less than thirty thousand dollars ($30,000) annual income.(b) The detailed performance indicators for the Legislature to use in determining whether the property tax assistance provided by this act meets those goals, purposes, and objectives are as follows:(1) The estimated amount of households who qualify for the assistance.(2) The number of households who applied for the assistance.(3) The number of households who received the assistance.(4) The amount of money expended by the Franchise Tax Board through the assistance program.(c) The data collection requirements to enable the Legislature to determine whether the assistance is meeting, failing to meet, or exceeding the specific goals, purposes, and objectives described in subdivision (a) are as follows:(1) To assist the Legislature in measuring whether the assistance met the goals, purposes, and objectives specified in subdivision (a), the Legislative Analyst shall review the effectiveness of the assistance and may request information from the Franchise Tax Board and any state governmental entity with authority relating to keeping Californians in their homes and mitigating homelessness.(2) The Franchise Tax Board and any state governmental entity described in paragraph (1) shall provide the Legislative Analyst with any data requested by the Legislative Analyst pursuant to this subdivision.SEC. 10.SEC. 13. 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.
1+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.
22
3- Amended IN Assembly April 11, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 492Introduced by Assembly Member NazarianFebruary 12, 2019 An act to amend amend, repeal, and add 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 amended, 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 bill, until December 1, 2025, 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. provided, until December 1, 2025, and would thereafter repeal this requirement. The bill would also make various conforming changes.The bill would make specified findings and declarations regarding the objectives, goals, and purposes of the expanded property tax assistance provided under its provisions. In this regard, the bill would require the Legislative Analyst to review the effectiveness of this property tax assistance and authorize the Legislative Analyst to collect specified data from the Franchise Tax Board and specified other state governmental entities.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
3+ 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
44
5- Amended IN Assembly April 11, 2019
65
7-Amended IN Assembly April 11, 2019
6+
7+
88
99 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
1010
1111 Assembly Bill No. 492
1212
1313 Introduced by Assembly Member NazarianFebruary 12, 2019
1414
1515 Introduced by Assembly Member Nazarian
1616 February 12, 2019
1717
18- An act to amend amend, repeal, and add 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.
18+ 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.
1919
2020 LEGISLATIVE COUNSEL'S DIGEST
2121
2222 ## LEGISLATIVE COUNSEL'S DIGEST
2323
24-AB 492, as amended, Nazarian. Property tax assistance: eligibility.
24+AB 492, as introduced, Nazarian. Property tax assistance: eligibility.
2525
26-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 bill, until December 1, 2025, 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. provided, until December 1, 2025, and would thereafter repeal this requirement. The bill would also make various conforming changes.The bill would make specified findings and declarations regarding the objectives, goals, and purposes of the expanded property tax assistance provided under its provisions. In this regard, the bill would require the Legislative Analyst to review the effectiveness of this property tax assistance and authorize the Legislative Analyst to collect specified data from the Franchise Tax Board and specified other state governmental entities.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.
26+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.
2727
2828 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.
2929
30-This bill bill, until December 1, 2025, 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. provided, until December 1, 2025, and would thereafter repeal this requirement. The bill would also make various conforming changes.
31-
32-The bill would make specified findings and declarations regarding the objectives, goals, and purposes of the expanded property tax assistance provided under its provisions. In this regard, the bill would require the Legislative Analyst to review the effectiveness of this property tax assistance and authorize the Legislative Analyst to collect specified data from the Franchise Tax Board and specified other state governmental entities.
30+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.
3331
3432 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.
3533
3634 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.
3735
3836 This bill would provide that no reimbursement is required by this act for a specified reason.
3937
4038 ## Digest Key
4139
4240 ## Bill Text
4341
44-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. Homeowners and Renters Property Tax Assistance LawSEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:20501. (a) This chapter shall be known, and may be cited, as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 3. Section 20501 is added to the Revenue and Taxation Code, to read:20501. (a) This chapter shall be known and may be cited as the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. (b) This section shall become operative on December 1, 2025.SEC. 3.SEC. 4. Section 20505 of the Revenue and Taxation Code is amended to read:20505. (a) Claimant means an individual who:(a)(1) For purposes of this chapter, was a member of the 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) 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)(2) 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), 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.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 5. Section 20505 is added to the Revenue and Taxation Code, to read:20505. (a) Claimant means an individual who:(1) For purposes of this chapter, was either: (A) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, or (B) 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 was a member of the household, and who was either: (i) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) of Section 20503, or (ii) 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.(2) 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), was a member of the household and either an owner-occupant, a tenant stockholder occupant, 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 (A) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (B) 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. (b) This section shall become operative on December 1, 2025.SEC. 4.SEC. 6. Section 20514 of the Revenue and Taxation Code is repealed.SEC. 5.SEC. 7. 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 6.SEC. 8. Section 20543 of the Revenue and Taxation Code is repealed.SEC. 7.SEC. 9. 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 8.SEC. 10. Section 20544 of the Revenue and Taxation Code is repealed.SEC. 9.SEC. 11. 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 the statutory property tax equivalent used to provide assistance is:If the total householdThe statutory income (as defined in thisproperty tax part) is not more than:equivalent 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 12. The Legislature finds and declares all of the following with respect to Sections 20501 and 20505 of the Revenue and Taxation Code, as amended by this act, and Sections 20514, 20543, and 20544 of the Revenue and Taxation Code, as added by this act:(a) The specific goals, purposes, and objectives that the property tax assistance from sales and use taxes allowed by this act will achieve are to mitigate homelessness by providing additional assistance to households with less than thirty thousand dollars ($30,000) annual income.(b) The detailed performance indicators for the Legislature to use in determining whether the property tax assistance provided by this act meets those goals, purposes, and objectives are as follows:(1) The estimated amount of households who qualify for the assistance.(2) The number of households who applied for the assistance.(3) The number of households who received the assistance.(4) The amount of money expended by the Franchise Tax Board through the assistance program.(c) The data collection requirements to enable the Legislature to determine whether the assistance is meeting, failing to meet, or exceeding the specific goals, purposes, and objectives described in subdivision (a) are as follows:(1) To assist the Legislature in measuring whether the assistance met the goals, purposes, and objectives specified in subdivision (a), the Legislative Analyst shall review the effectiveness of the assistance and may request information from the Franchise Tax Board and any state governmental entity with authority relating to keeping Californians in their homes and mitigating homelessness.(2) The Franchise Tax Board and any state governmental entity described in paragraph (1) shall provide the Legislative Analyst with any data requested by the Legislative Analyst pursuant to this subdivision.SEC. 10.SEC. 13. 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.
42+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.
4543
4644 The people of the State of California do enact as follows:
4745
4846 ## The people of the State of California do enact as follows:
4947
50-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. Homeowners and Renters Property Tax Assistance Law
48+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
5149
5250 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:
5351
5452 ### SECTION 1.
5553
56- CHAPTER 1. Homeowners and Renters Property Tax Assistance Law
54+ CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law
5755
58- CHAPTER 1. Homeowners and Renters Property Tax Assistance Law
56+ CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law
5957
60- CHAPTER 1. Homeowners and Renters Property Tax Assistance Law
58+ CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law
6159
62- CHAPTER 1. Homeowners and Renters Property Tax Assistance Law
60+ CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law
6361
64-SEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:20501. (a) This chapter shall be known, and may be cited, as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
62+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.
6563
6664 SEC. 2. Section 20501 of the Revenue and Taxation Code is amended to read:
6765
6866 ### SEC. 2.
6967
70-20501. (a) This chapter shall be known, and may be cited, as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
68+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.
7169
72-20501. (a) This chapter shall be known, and may be cited, as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
70+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.
7371
74-20501. (a) This chapter shall be known, and may be cited, as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
72+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.
7573
7674
7775
78-20501. (a) This chapter shall be known, and may be cited, as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law.
76+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.
7977
80-(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
78+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.
8179
82-SEC. 3. Section 20501 is added to the Revenue and Taxation Code, to read:20501. (a) This chapter shall be known and may be cited as the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. (b) This section shall become operative on December 1, 2025.
83-
84-SEC. 3. Section 20501 is added to the Revenue and Taxation Code, to read:
80+SEC. 3. Section 20505 of the Revenue and Taxation Code is amended to read:
8581
8682 ### SEC. 3.
8783
88-20501. (a) This chapter shall be known and may be cited as the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. (b) This section shall become operative on December 1, 2025.
84+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.
8985
90-20501. (a) This chapter shall be known and may be cited as the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. (b) This section shall become operative on December 1, 2025.
86+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.
9187
92-20501. (a) This chapter shall be known and may be cited as the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. (b) This section shall become operative on December 1, 2025.
88+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.
9389
9490
9591
96-20501. (a) This chapter shall be known and may be cited as the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law.
92+20505. Claimant means an individual who:
9793
98-(b) This section shall become operative on December 1, 2025.
94+(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.
9995
100-SEC. 3.SEC. 4. Section 20505 of the Revenue and Taxation Code is amended to read:20505. (a) Claimant means an individual who:(a)(1) For purposes of this chapter, was a member of the 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) 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)(2) 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), 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.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
96+(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.
10197
102-SEC. 3.SEC. 4. Section 20505 of the Revenue and Taxation Code is amended to read:
98+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).
10399
104-### SEC. 3.SEC. 4.
100+SEC. 4. Section 20514 of the Revenue and Taxation Code is repealed.
105101
106-20505. (a) Claimant means an individual who:(a)(1) For purposes of this chapter, was a member of the 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) 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)(2) 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), 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.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
102+### SEC. 4.
107103
108-20505. (a) Claimant means an individual who:(a)(1) For purposes of this chapter, was a member of the 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) 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)(2) 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), 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.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
109-
110-20505. (a) Claimant means an individual who:(a)(1) For purposes of this chapter, was a member of the 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) 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)(2) 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), 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.(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
104+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).
111105
112106
113107
114-20505. (a) Claimant means an individual who:
115-
116-(a)
108+(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).
117109
118110
119111
120-(1) For purposes of this chapter, was a member of the 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) 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.
121-
122-(b)
112+(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:
123113
124114
125115
126-(2) 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), 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.
116+(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.
127117
128-(b) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
129118
130-SEC. 5. Section 20505 is added to the Revenue and Taxation Code, to read:20505. (a) Claimant means an individual who:(1) For purposes of this chapter, was either: (A) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, or (B) 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 was a member of the household, and who was either: (i) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) of Section 20503, or (ii) 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.(2) 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), was a member of the household and either an owner-occupant, a tenant stockholder occupant, 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 (A) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (B) 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. (b) This section shall become operative on December 1, 2025.
131119
132-SEC. 5. Section 20505 is added to the Revenue and Taxation Code, to read:
120+(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.
121+
122+
123+
124+(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).
125+
126+
127+
128+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).
129+
130+SEC. 5. Section 20514 is added to the Revenue and Taxation Code, to read:
133131
134132 ### SEC. 5.
135133
136-20505. (a) Claimant means an individual who:(1) For purposes of this chapter, was either: (A) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, or (B) 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 was a member of the household, and who was either: (i) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) of Section 20503, or (ii) 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.(2) 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), was a member of the household and either an owner-occupant, a tenant stockholder occupant, 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 (A) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (B) 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. (b) This section shall become operative on December 1, 2025.
134+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).
137135
138-20505. (a) Claimant means an individual who:(1) For purposes of this chapter, was either: (A) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, or (B) 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 was a member of the household, and who was either: (i) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) of Section 20503, or (ii) 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.(2) 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), was a member of the household and either an owner-occupant, a tenant stockholder occupant, 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 (A) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (B) 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. (b) This section shall become operative on December 1, 2025.
136+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).
139137
140-20505. (a) Claimant means an individual who:(1) For purposes of this chapter, was either: (A) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, or (B) 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 was a member of the household, and who was either: (i) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) of Section 20503, or (ii) 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.(2) 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), was a member of the household and either an owner-occupant, a tenant stockholder occupant, 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 (A) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (B) 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. (b) This section shall become operative on December 1, 2025.
141-
142-
143-
144-20505. (a) Claimant means an individual who:
145-
146-(1) For purposes of this chapter, was either: (A) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, or (B) 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 was a member of the household, and who was either: (i) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) of Section 20503, or (ii) 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.
147-
148-(2) 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), was a member of the household and either an owner-occupant, a tenant stockholder occupant, 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 (A) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (B) 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.
149-
150-(b) This section shall become operative on December 1, 2025.
151-
152-SEC. 4.SEC. 6. Section 20514 of the Revenue and Taxation Code is repealed.
153-
154-SEC. 4.SEC. 6. Section 20514 of the Revenue and Taxation Code is repealed.
155-
156-### SEC. 4.SEC. 6.
157-
158-
159-
160-SEC. 5.SEC. 7. 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
161-
162-SEC. 5.SEC. 7. Section 20514 is added to the Revenue and Taxation Code, to read:
163-
164-### SEC. 5.SEC. 7.
165-
166-20514. (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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
167-
168-20514. (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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
169-
170-20514. (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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
138+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).
171139
172140
173141
174142 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).
175143
176144 (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:
177145
178146 (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.
179147
180148 (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.
181149
182150 (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).
183151
184-(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
152+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).
185153
186-SEC. 6.SEC. 8. Section 20543 of the Revenue and Taxation Code is repealed.
154+SEC. 6. Section 20543 of the Revenue and Taxation Code is repealed.
187155
188-SEC. 6.SEC. 8. Section 20543 of the Revenue and Taxation Code is repealed.
156+### SEC. 6.
189157
190-### SEC. 6.SEC. 8.
158+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).
191159
192160
193161
194-SEC. 7.SEC. 9. 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
162+(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.
195163
196-SEC. 7.SEC. 9. Section 20543 is added to the Revenue and Taxation Code, to read:
197164
198-### SEC. 7.SEC. 9.
199165
200-20543. (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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
166+(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:
201167
202-20543. (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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
203168
204-20543. (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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
169+
170+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:
171+$8,812 139%
172+9,400 136
173+9,987 133
174+10,575 131
175+11,163 128
176+11,750 125
177+12,337 122
178+12,925 119
179+13,513 116
180+14,101 113
181+14,688 110
182+15,275 106
183+15,863 100
184+16,451 94
185+17,038 88
186+17,626 83
187+18,213 77
188+18,800 71
189+19,389 65
190+19,976 59
191+20,564 54
192+21,151 49
193+21,738 45
194+22,327 41
195+22,914 36
196+23,500 32
197+24,088 29
198+24,675 26
199+25,263 23
200+25,851 20
201+26,438 17
202+27,908 15
203+29,376 12
204+30,846 10
205+32,314 9
206+33,783 7
207+35,251 6
208+
209+If the total household income (as defined in this part) is not more than:
210+
211+
212+
213+The percentage of tax on the first $34,000 of full value (as determined for tax purposes) used to provide assistance is:
214+
215+
216+
217+$8,812
218+
219+
220+
221+139%
222+
223+
224+
225+9,400
226+
227+
228+
229+136
230+
231+
232+
233+9,987
234+
235+
236+
237+133
238+
239+
240+
241+10,575
242+
243+
244+
245+131
246+
247+
248+
249+11,163
250+
251+
252+
253+128
254+
255+
256+
257+11,750
258+
259+
260+
261+125
262+
263+
264+
265+12,337
266+
267+
268+
269+122
270+
271+
272+
273+12,925
274+
275+
276+
277+119
278+
279+
280+
281+13,513
282+
283+
284+
285+116
286+
287+
288+
289+14,101
290+
291+
292+
293+113
294+
295+
296+
297+14,688
298+
299+
300+
301+110
302+
303+
304+
305+15,275
306+
307+
308+
309+106
310+
311+
312+
313+15,863
314+
315+
316+
317+100
318+
319+
320+
321+16,451
322+
323+
324+
325+94
326+
327+
328+
329+17,038
330+
331+
332+
333+88
334+
335+
336+
337+17,626
338+
339+
340+
341+83
342+
343+
344+
345+18,213
346+
347+
348+
349+77
350+
351+
352+
353+18,800
354+
355+
356+
357+71
358+
359+
360+
361+19,389
362+
363+
364+
365+65
366+
367+
368+
369+19,976
370+
371+
372+
373+59
374+
375+
376+
377+20,564
378+
379+
380+
381+54
382+
383+
384+
385+21,151
386+
387+
388+
389+49
390+
391+
392+
393+21,738
394+
395+
396+
397+45
398+
399+
400+
401+22,327
402+
403+
404+
405+41
406+
407+
408+
409+22,914
410+
411+
412+
413+36
414+
415+
416+
417+23,500
418+
419+
420+
421+32
422+
423+
424+
425+24,088
426+
427+
428+
429+29
430+
431+
432+
433+24,675
434+
435+
436+
437+26
438+
439+
440+
441+25,263
442+
443+
444+
445+23
446+
447+
448+
449+25,851
450+
451+
452+
453+20
454+
455+
456+
457+26,438
458+
459+
460+
461+17
462+
463+
464+
465+27,908
466+
467+
468+
469+15
470+
471+
472+
473+29,376
474+
475+
476+
477+12
478+
479+
480+
481+30,846
482+
483+
484+
485+10
486+
487+
488+
489+32,314
490+
491+
492+
493+9
494+
495+
496+
497+33,783
498+
499+
500+
501+7
502+
503+
504+
505+35,251
506+
507+
508+
509+6
510+
511+
512+
513+(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:
514+
515+
516+
517+(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.
518+
519+
520+
521+(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.
522+
523+
524+
525+(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).
526+
527+
528+
529+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).
530+
531+SEC. 7. Section 20543 is added to the Revenue and Taxation Code, to read:
532+
533+### SEC. 7.
534+
535+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).
536+
537+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).
538+
539+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).
205540
206541
207542
208543 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.
209544
210545 (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:
211546
212547 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:
213548 $7,500 ........................ 139%
214549 8,000 ........................ 136
215550 8,500 ........................ 133
216551 9,000 ........................ 131
217552 9,500 ........................ 128
218553 10,000 ........................ 125
219554 10,500 ........................ 122
220555 11,000 ........................ 119
221556 11,500 ........................ 116
222557 12,000 ........................ 113
223558 12,500 ........................ 110
224559 13,000 ........................ 106
225560 13,500 ........................ 100
226561 14,000 ........................ 94
227562 14,500 ........................ 88
228563 15,000 ........................ 83
229564 15,500 ........................ 77
230565 16,000 ........................ 71
231566 16,500 ........................ 65
232567 17,000 ........................ 59
233568 17,500 ........................ 54
234569 18,000 ........................ 49
235570 18,500 ........................ 45
236571 19,000 ........................ 41
237572 19,500 ........................ 36
238573 20,000 ........................ 32
239574 20,500 ........................ 29
240575 21,000 ........................ 26
241576 21,500 ........................ 23
242577 22,000 ........................ 20
243578 22,500 ........................ 17
244579 23,750 ........................ 15
245580 25,000 ........................ 12
246581 26,250 ........................ 10
247582 27,500 ........................ 9
248-28,750 ........................ 7
583+28.750 ........................ 7
249584 30,000 ........................ 6
250585
251586 If the total household income (as defined in this part) is not more than:
252587
253588 The percentage of tax on the first $34,000 of full value (as determined for tax purposes) used to provide assistance is:
254589
255590 $7,500 ........................
256591
257592 139%
258593
259594 8,000 ........................
260595
261596 136
262597
263598 8,500 ........................
264599
265600 133
266601
267602 9,000 ........................
268603
269604 131
270605
271606 9,500 ........................
272607
273608 128
274609
275610 10,000 ........................
276611
277612 125
278613
279614 10,500 ........................
280615
281616 122
282617
283618 11,000 ........................
284619
285620 119
286621
287622 11,500 ........................
288623
289624 116
290625
291626 12,000 ........................
292627
293628 113
294629
295630 12,500 ........................
296631
297632 110
298633
299634 13,000 ........................
300635
301636 106
302637
303638 13,500 ........................
304639
305640 100
306641
307642 14,000 ........................
308643
309644 94
310645
311646 14,500 ........................
312647
313648 88
314649
315650 15,000 ........................
316651
317652 83
318653
319654 15,500 ........................
320655
321656 77
322657
323658 16,000 ........................
324659
325660 71
326661
327662 16,500 ........................
328663
329664 65
330665
331666 17,000 ........................
332667
333668 59
334669
335670 17,500 ........................
336671
337672 54
338673
339674 18,000 ........................
340675
341676 49
342677
343678 18,500 ........................
344679
345680 45
346681
347682 19,000 ........................
348683
349684 41
350685
351686 19,500 ........................
352687
353688 36
354689
355690 20,000 ........................
356691
357692 32
358693
359694 20,500 ........................
360695
361696 29
362697
363698 21,000 ........................
364699
365700 26
366701
367702 21,500 ........................
368703
369704 23
370705
371706 22,000 ........................
372707
373708 20
374709
375710 22,500 ........................
376711
377712 17
378713
379714 23,750 ........................
380715
381716 15
382717
383718 25,000 ........................
384719
385720 12
386721
387722 26,250 ........................
388723
389724 10
390725
391726 27,500 ........................
392727
393728 9
394729
395-28,750 ........................
730+28.750 ........................
396731
397732 7
398733
399734 30,000 ........................
400735
401736 6
402737
403738 (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:
404739
405740 (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.
406741
407742 (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.
408743
409744 (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).
410745
411-(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
746+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).
412747
413-SEC. 8.SEC. 10. Section 20544 of the Revenue and Taxation Code is repealed.
748+SEC. 8. Section 20544 of the Revenue and Taxation Code is repealed.
414749
415-SEC. 8.SEC. 10. Section 20544 of the Revenue and Taxation Code is repealed.
750+### SEC. 8.
416751
417-### SEC. 8.SEC. 10.
752+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).
418753
419754
420755
421-SEC. 9.SEC. 11. 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 the statutory property tax equivalent used to provide assistance is:If the total householdThe statutory income (as defined in thisproperty tax part) is not more than:equivalent 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
756+(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.
422757
423-SEC. 9.SEC. 11. Section 20544 is added to the Revenue and Taxation Code, to read:
424758
425-### SEC. 9.SEC. 11.
426759
427-20544. (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 statutory property tax equivalent used to provide assistance is:If the total householdThe statutory income (as defined in thisproperty tax part) is not more than:equivalent 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
760+(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:
428761
429-20544. (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 statutory property tax equivalent used to provide assistance is:If the total householdThe statutory income (as defined in thisproperty tax part) is not more than:equivalent 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
430762
431-20544. (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 statutory property tax equivalent used to provide assistance is:If the total householdThe statutory income (as defined in thisproperty tax part) is not more than:equivalent 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).(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
763+
764+ The percentage of the
765+If the total household The statutory statutory property tax
766+income (as defined in this property tax equivalent used to
767+part) is not more than: equivalent is: provide assistance is:
768+
769+
770+
771+
772+
773+
774+
775+
776+
777+The percentage of the
778+
779+
780+
781+If the total household
782+
783+
784+
785+The statutory
786+
787+
788+
789+statutory property tax
790+
791+
792+
793+income (as defined in this
794+
795+
796+
797+property tax
798+
799+
800+
801+equivalent used to
802+
803+
804+
805+part) is not more than:
806+
807+
808+
809+equivalent is:
810+
811+
812+
813+provide assistance is:
814+
815+
816+
817+$8,812 $250 139%
818+9,400 250 136
819+9,987 250 133
820+10,575 250 131
821+11,163 250 128
822+11,750 250 125
823+12,337 250 122
824+12,925 250 119
825+13,513 250 116
826+14,101 250 113
827+14,688 250 110
828+15,275 250 106
829+15,863 250 100
830+16,451 250 94
831+17,038 250 88
832+17,626 250 83
833+18,213 250 77
834+18,800 250 71
835+19,389 250 65
836+19,976 250 59
837+20,564 250 54
838+21,151 250 49
839+21,738 250 45
840+22,327 250 41
841+22,914 250 36
842+23,500 250 32
843+24,088 250 29
844+24,675 250 26
845+25,263 250 23
846+25,851 250 20
847+26,438 250 17
848+27,908 250 15
849+29,376 250 12
850+30,846 250 10
851+32,314 250 9
852+33,783 250 7
853+35,251 250 6
854+
855+$8,812
856+
857+
858+
859+$250
860+
861+
862+
863+139%
864+
865+
866+
867+9,400
868+
869+
870+
871+250
872+
873+
874+
875+136
876+
877+
878+
879+9,987
880+
881+
882+
883+250
884+
885+
886+
887+133
888+
889+
890+
891+10,575
892+
893+
894+
895+250
896+
897+
898+
899+131
900+
901+
902+
903+11,163
904+
905+
906+
907+250
908+
909+
910+
911+128
912+
913+
914+
915+11,750
916+
917+
918+
919+250
920+
921+
922+
923+125
924+
925+
926+
927+12,337
928+
929+
930+
931+250
932+
933+
934+
935+122
936+
937+
938+
939+12,925
940+
941+
942+
943+250
944+
945+
946+
947+119
948+
949+
950+
951+13,513
952+
953+
954+
955+250
956+
957+
958+
959+116
960+
961+
962+
963+14,101
964+
965+
966+
967+250
968+
969+
970+
971+113
972+
973+
974+
975+14,688
976+
977+
978+
979+250
980+
981+
982+
983+110
984+
985+
986+
987+15,275
988+
989+
990+
991+250
992+
993+
994+
995+106
996+
997+
998+
999+15,863
1000+
1001+
1002+
1003+250
1004+
1005+
1006+
1007+100
1008+
1009+
1010+
1011+16,451
1012+
1013+
1014+
1015+250
1016+
1017+
1018+
1019+94
1020+
1021+
1022+
1023+17,038
1024+
1025+
1026+
1027+250
1028+
1029+
1030+
1031+88
1032+
1033+
1034+
1035+17,626
1036+
1037+
1038+
1039+250
1040+
1041+
1042+
1043+83
1044+
1045+
1046+
1047+18,213
1048+
1049+
1050+
1051+250
1052+
1053+
1054+
1055+77
1056+
1057+
1058+
1059+18,800
1060+
1061+
1062+
1063+250
1064+
1065+
1066+
1067+71
1068+
1069+
1070+
1071+19,389
1072+
1073+
1074+
1075+250
1076+
1077+
1078+
1079+65
1080+
1081+
1082+
1083+19,976
1084+
1085+
1086+
1087+250
1088+
1089+
1090+
1091+59
1092+
1093+
1094+
1095+20,564
1096+
1097+
1098+
1099+250
1100+
1101+
1102+
1103+54
1104+
1105+
1106+
1107+21,151
1108+
1109+
1110+
1111+250
1112+
1113+
1114+
1115+49
1116+
1117+
1118+
1119+21,738
1120+
1121+
1122+
1123+250
1124+
1125+
1126+
1127+45
1128+
1129+
1130+
1131+22,327
1132+
1133+
1134+
1135+250
1136+
1137+
1138+
1139+41
1140+
1141+
1142+
1143+22,914
1144+
1145+
1146+
1147+250
1148+
1149+
1150+
1151+36
1152+
1153+
1154+
1155+23,500
1156+
1157+
1158+
1159+250
1160+
1161+
1162+
1163+32
1164+
1165+
1166+
1167+24,088
1168+
1169+
1170+
1171+250
1172+
1173+
1174+
1175+29
1176+
1177+
1178+
1179+24,675
1180+
1181+
1182+
1183+250
1184+
1185+
1186+
1187+26
1188+
1189+
1190+
1191+25,263
1192+
1193+
1194+
1195+250
1196+
1197+
1198+
1199+23
1200+
1201+
1202+
1203+25,851
1204+
1205+
1206+
1207+250
1208+
1209+
1210+
1211+20
1212+
1213+
1214+
1215+26,438
1216+
1217+
1218+
1219+250
1220+
1221+
1222+
1223+17
1224+
1225+
1226+
1227+27,908
1228+
1229+
1230+
1231+250
1232+
1233+
1234+
1235+15
1236+
1237+
1238+
1239+29,376
1240+
1241+
1242+
1243+250
1244+
1245+
1246+
1247+12
1248+
1249+
1250+
1251+30,846
1252+
1253+
1254+
1255+250
1256+
1257+
1258+
1259+10
1260+
1261+
1262+
1263+32,314
1264+
1265+
1266+
1267+250
1268+
1269+
1270+
1271+9
1272+
1273+
1274+
1275+33,783
1276+
1277+
1278+
1279+250
1280+
1281+
1282+
1283+7
1284+
1285+
1286+
1287+35,251
1288+
1289+
1290+
1291+250
1292+
1293+
1294+
1295+6
1296+
1297+
1298+
1299+(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:
1300+
1301+
1302+
1303+(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.
1304+
1305+
1306+
1307+(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.
1308+
1309+
1310+
1311+(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).
1312+
1313+
1314+
1315+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).
1316+
1317+SEC. 9. Section 20544 is added to the Revenue and Taxation Code, to read:
1318+
1319+### SEC. 9.
1320+
1321+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).
1322+
1323+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).
1324+
1325+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).
4321326
4331327
4341328
4351329 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.
4361330
4371331 (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:
4381332
439-_____ _____ The percentage of the statutory property tax equivalent used to provide assistance is:
440-If the total household The statutory
441-income (as defined in this property tax
442-part) is not more than: equivalent is:
1333+_____ _____ The percentage of the
1334+If the total household The statutory statutory property tax
1335+income (as defined in this property tax equivalent used to
1336+part) is not more than: equivalent is: provide assistance is:
4431337
4441338 _____
4451339
4461340 _____
4471341
448-The percentage of the statutory property tax equivalent used to provide assistance is:
1342+The percentage of the
4491343
4501344 If the total household
4511345
4521346 The statutory
4531347
1348+ statutory property tax
1349+
4541350 income (as defined in this
4551351
4561352 property tax
4571353
1354+ equivalent used to
1355+
4581356 part) is not more than:
4591357
4601358 equivalent is:
1359+
1360+ provide assistance is:
4611361
4621362 $7,500 ........................ $250 ........................ 139%
4631363 8,000 ........................ 250 ........................ 136
4641364 8,500 ........................ 250 ........................ 133
4651365 9,000 ........................ 250 ........................ 131
4661366 9,500 ........................ 250 ........................ 128
4671367 10,000 ........................ 250 ........................ 125
4681368 10,500 ........................ 250 ........................ 122
4691369 11,000 ........................ 250 ........................ 119
4701370 11,500 ........................ 250 ........................ 116
4711371 12,000 ........................ 250 ........................ 113
4721372 12,500 ........................ 250 ........................ 110
4731373 13,000 ........................ 250 ........................ 106
4741374 13,500 ........................ 250 ........................ 100
4751375 14,000 ........................ 250 ........................ 94
4761376 14,500 ........................ 250 ........................ 88
4771377 15,000 ........................ 250 ........................ 83
4781378 15,500 ........................ 250 ........................ 77
4791379 16,000 ........................ 250 ........................ 71
4801380 16,500 ........................ 250 ........................ 65
4811381 17,000 ........................ 250 ........................ 59
4821382 17,500 ........................ 250 ........................ 54
4831383 18,000 ........................ 250 ........................ 49
4841384 18,500 ........................ 250 ........................ 45
4851385 19,000 ........................ 250 ........................ 41
4861386 19,500 ........................ 250 ........................ 36
4871387 20,000 ........................ 250 ........................ 32
4881388 20,500 ........................ 250 ........................ 29
4891389 21,000 ........................ 250 ........................ 26
4901390 21,500 ........................ 250 ........................ 23
4911391 22,000 ........................ 250 ........................ 20
4921392 22,500 ........................ 250 ........................ 17
4931393 23,750 ........................ 250 ........................ 15
4941394 25,000 ........................ 250 ........................ 12
4951395 26,250 ........................ 250 ........................ 10
4961396 27,500 ........................ 250 ........................ 9
4971397 28,750 ........................ 250 ........................ 7
4981398 30,000 ........................ 250 ........................ 6
4991399
5001400 $7,500 ........................
5011401
5021402 $250 ........................
5031403
5041404 139%
5051405
5061406 8,000 ........................
5071407
5081408 250 ........................
5091409
5101410 136
5111411
5121412 8,500 ........................
5131413
5141414 250 ........................
5151415
5161416 133
5171417
5181418 9,000 ........................
5191419
5201420 250 ........................
5211421
5221422 131
5231423
5241424 9,500 ........................
5251425
5261426 250 ........................
5271427
5281428 128
5291429
5301430 10,000 ........................
5311431
5321432 250 ........................
5331433
5341434 125
5351435
5361436 10,500 ........................
5371437
5381438 250 ........................
5391439
5401440 122
5411441
5421442 11,000 ........................
5431443
5441444 250 ........................
5451445
5461446 119
5471447
5481448 11,500 ........................
5491449
5501450 250 ........................
5511451
5521452 116
5531453
5541454 12,000 ........................
5551455
5561456 250 ........................
5571457
5581458 113
5591459
5601460 12,500 ........................
5611461
5621462 250 ........................
5631463
5641464 110
5651465
5661466 13,000 ........................
5671467
5681468 250 ........................
5691469
5701470 106
5711471
5721472 13,500 ........................
5731473
5741474 250 ........................
5751475
5761476 100
5771477
5781478 14,000 ........................
5791479
5801480 250 ........................
5811481
5821482 94
5831483
5841484 14,500 ........................
5851485
5861486 250 ........................
5871487
5881488 88
5891489
5901490 15,000 ........................
5911491
5921492 250 ........................
5931493
5941494 83
5951495
5961496 15,500 ........................
5971497
5981498 250 ........................
5991499
6001500 77
6011501
6021502 16,000 ........................
6031503
6041504 250 ........................
6051505
6061506 71
6071507
6081508 16,500 ........................
6091509
6101510 250 ........................
6111511
6121512 65
6131513
6141514 17,000 ........................
6151515
6161516 250 ........................
6171517
6181518 59
6191519
6201520 17,500 ........................
6211521
6221522 250 ........................
6231523
6241524 54
6251525
6261526 18,000 ........................
6271527
6281528 250 ........................
6291529
6301530 49
6311531
6321532 18,500 ........................
6331533
6341534 250 ........................
6351535
6361536 45
6371537
6381538 19,000 ........................
6391539
6401540 250 ........................
6411541
6421542 41
6431543
6441544 19,500 ........................
6451545
6461546 250 ........................
6471547
6481548 36
6491549
6501550 20,000 ........................
6511551
6521552 250 ........................
6531553
6541554 32
6551555
6561556 20,500 ........................
6571557
6581558 250 ........................
6591559
6601560 29
6611561
6621562 21,000 ........................
6631563
6641564 250 ........................
6651565
6661566 26
6671567
6681568 21,500 ........................
6691569
6701570 250 ........................
6711571
6721572 23
6731573
6741574 22,000 ........................
6751575
6761576 250 ........................
6771577
6781578 20
6791579
6801580 22,500 ........................
6811581
6821582 250 ........................
6831583
6841584 17
6851585
6861586 23,750 ........................
6871587
6881588 250 ........................
6891589
6901590 15
6911591
6921592 25,000 ........................
6931593
6941594 250 ........................
6951595
6961596 12
6971597
6981598 26,250 ........................
6991599
7001600 250 ........................
7011601
7021602 10
7031603
7041604 27,500 ........................
7051605
7061606 250 ........................
7071607
7081608 9
7091609
7101610 28,750 ........................
7111611
7121612 250 ........................
7131613
7141614 7
7151615
7161616 30,000 ........................
7171617
7181618 250 ........................
7191619
7201620 6
7211621
7221622 (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:
7231623
7241624 (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.
7251625
7261626 (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.
7271627
7281628 (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).
7291629
730-(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
1630+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.
7311631
732-SEC. 12. The Legislature finds and declares all of the following with respect to Sections 20501 and 20505 of the Revenue and Taxation Code, as amended by this act, and Sections 20514, 20543, and 20544 of the Revenue and Taxation Code, as added by this act:(a) The specific goals, purposes, and objectives that the property tax assistance from sales and use taxes allowed by this act will achieve are to mitigate homelessness by providing additional assistance to households with less than thirty thousand dollars ($30,000) annual income.(b) The detailed performance indicators for the Legislature to use in determining whether the property tax assistance provided by this act meets those goals, purposes, and objectives are as follows:(1) The estimated amount of households who qualify for the assistance.(2) The number of households who applied for the assistance.(3) The number of households who received the assistance.(4) The amount of money expended by the Franchise Tax Board through the assistance program.(c) The data collection requirements to enable the Legislature to determine whether the assistance is meeting, failing to meet, or exceeding the specific goals, purposes, and objectives described in subdivision (a) are as follows:(1) To assist the Legislature in measuring whether the assistance met the goals, purposes, and objectives specified in subdivision (a), the Legislative Analyst shall review the effectiveness of the assistance and may request information from the Franchise Tax Board and any state governmental entity with authority relating to keeping Californians in their homes and mitigating homelessness.(2) The Franchise Tax Board and any state governmental entity described in paragraph (1) shall provide the Legislative Analyst with any data requested by the Legislative Analyst pursuant to this subdivision.
1632+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.
7331633
734-SEC. 12. The Legislature finds and declares all of the following with respect to Sections 20501 and 20505 of the Revenue and Taxation Code, as amended by this act, and Sections 20514, 20543, and 20544 of the Revenue and Taxation Code, as added by this act:(a) The specific goals, purposes, and objectives that the property tax assistance from sales and use taxes allowed by this act will achieve are to mitigate homelessness by providing additional assistance to households with less than thirty thousand dollars ($30,000) annual income.(b) The detailed performance indicators for the Legislature to use in determining whether the property tax assistance provided by this act meets those goals, purposes, and objectives are as follows:(1) The estimated amount of households who qualify for the assistance.(2) The number of households who applied for the assistance.(3) The number of households who received the assistance.(4) The amount of money expended by the Franchise Tax Board through the assistance program.(c) The data collection requirements to enable the Legislature to determine whether the assistance is meeting, failing to meet, or exceeding the specific goals, purposes, and objectives described in subdivision (a) are as follows:(1) To assist the Legislature in measuring whether the assistance met the goals, purposes, and objectives specified in subdivision (a), the Legislative Analyst shall review the effectiveness of the assistance and may request information from the Franchise Tax Board and any state governmental entity with authority relating to keeping Californians in their homes and mitigating homelessness.(2) The Franchise Tax Board and any state governmental entity described in paragraph (1) shall provide the Legislative Analyst with any data requested by the Legislative Analyst pursuant to this subdivision.
1634+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.
7351635
736-SEC. 12. The Legislature finds and declares all of the following with respect to Sections 20501 and 20505 of the Revenue and Taxation Code, as amended by this act, and Sections 20514, 20543, and 20544 of the Revenue and Taxation Code, as added by this act:
737-
738-### SEC. 12.
739-
740-(a) The specific goals, purposes, and objectives that the property tax assistance from sales and use taxes allowed by this act will achieve are to mitigate homelessness by providing additional assistance to households with less than thirty thousand dollars ($30,000) annual income.
741-
742-(b) The detailed performance indicators for the Legislature to use in determining whether the property tax assistance provided by this act meets those goals, purposes, and objectives are as follows:
743-
744-(1) The estimated amount of households who qualify for the assistance.
745-
746-(2) The number of households who applied for the assistance.
747-
748-(3) The number of households who received the assistance.
749-
750-(4) The amount of money expended by the Franchise Tax Board through the assistance program.
751-
752-(c) The data collection requirements to enable the Legislature to determine whether the assistance is meeting, failing to meet, or exceeding the specific goals, purposes, and objectives described in subdivision (a) are as follows:
753-
754-(1) To assist the Legislature in measuring whether the assistance met the goals, purposes, and objectives specified in subdivision (a), the Legislative Analyst shall review the effectiveness of the assistance and may request information from the Franchise Tax Board and any state governmental entity with authority relating to keeping Californians in their homes and mitigating homelessness.
755-
756-(2) The Franchise Tax Board and any state governmental entity described in paragraph (1) shall provide the Legislative Analyst with any data requested by the Legislative Analyst pursuant to this subdivision.
757-
758-SEC. 10.SEC. 13. 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.
759-
760-SEC. 10.SEC. 13. 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.
761-
762-SEC. 10.SEC. 13. 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.
763-
764-### SEC. 10.SEC. 13.
1636+### SEC. 10.