Amended IN Senate April 18, 2024 Amended IN Senate March 20, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Senate Bill No. 1013Introduced by Senator BradfordFebruary 05, 2024An act to add Part 10.8 (commencing with Section 21100) to Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 1013, as amended, Bradford. Taxation: Property Tax Assistance for Descendants of Enslaved Persons.The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meet 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.This bill would establish the Property Tax Assistance for Descendants of Enslaved Persons Program for purposes of making, upon appropriation by the Legislature, moneys available to persons who meet specified criteria, including that the person currently live in a formerly redlined neighborhood in the state and is a descendant of a person enslaved in the United States, criteria for purposes of providing financial assistance equal to a percentage of property taxes on a residential dwelling, as defined. The bill would limit that assistance to $4,000. The bill would, for purposes of determining a persons eligibility for moneys under the program, require the person to provide an affidavit, under penalty of perjury, containing specified information, if the residential dwelling is owned by the person on property owned by a nonprofit incorporated association. By expanding the crime of perjury, the bill would impose a state-mandated local program. The bill would require the Franchise Tax Board to develop and administer the program and to provide moneys to eligible claimants. The bill would set forth procedures for administering the 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. Part 10.8 (commencing with Section 21100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons21100. This chapter shall be known and may be cited as the Property Tax Assistance for Descendants of Enslaved Persons Program.21101. For purposes of this part, the following definitions apply:(a) Claimant means a person who satisfies all of the requirements under Section 21101.2.(b) Household includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, other persons shall exclude bona fide renters, minors, or students.(c) Program means the Property Tax Assistance for Descendants of Enslaved Persons Program, as established by this part.(d) Property tax means all taxes, exclusive of interest, penalties, and principal payments on improvement bonds and charges for service, levied against a claimants residential dwelling by any taxing agency for payment in any fiscal year ending on or after June 30, 2025. Property tax includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.(e) Residential dwelling means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. Residential dwelling shall also include a mobilehome that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, and that is located on land owned or rented by the claimant.(f) Taxing agency shall have the same meaning as in Section 121.21101.1. (a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.21101.2. (a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:(1)Currently lives in a formerly redlined neighborhood in the state.(2)Is a descendant of a person who was enslaved in the United States.(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.(2) Their status as a descendant, as described in paragraph (1), has been confirmed by the California American Freedmen Affairs Agency.(3) Is an owner and occupant of a residential dwelling that is the persons principal place of residence, on the last day of the calendar year that ends within the fiscal year for which assistance is claimed.(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.(5) If requested by the Franchise Tax Board, submits the following:(A) If the person is requesting assistance related to property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the persons obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated associations property.21101.3. The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage of property taxes on the residential dwelling. However, any assistance shall be provided in accordance with the following:(a) Assistance shall be provided only for property taxes for the fiscal year in which the claim for assistance is made under this part.(b) The amount of the assistance shall not exceed four thousand dollars ($4,000).(b)(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimants household, the claimant may only receive property tax assistance with respect to that part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:(1) The claimants spouse or domestic partner.(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimants spouse or domestic partner.(3) The spouse or domestic partner of any person enumerated in paragraph (2).(c)(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.(d)(e) Assistance shall not be provided for claims that are five dollars ($5) or less.(e)(f) Only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The boards decision shall be final.SEC. 2. 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.
Amended IN Senate April 18, 2024 Amended IN Senate March 20, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Senate Bill No. 1013Introduced by Senator BradfordFebruary 05, 2024An act to add Part 10.8 (commencing with Section 21100) to Division 2 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 1013, as amended, Bradford. Taxation: Property Tax Assistance for Descendants of Enslaved Persons.The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meet 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.This bill would establish the Property Tax Assistance for Descendants of Enslaved Persons Program for purposes of making, upon appropriation by the Legislature, moneys available to persons who meet specified criteria, including that the person currently live in a formerly redlined neighborhood in the state and is a descendant of a person enslaved in the United States, criteria for purposes of providing financial assistance equal to a percentage of property taxes on a residential dwelling, as defined. The bill would limit that assistance to $4,000. The bill would, for purposes of determining a persons eligibility for moneys under the program, require the person to provide an affidavit, under penalty of perjury, containing specified information, if the residential dwelling is owned by the person on property owned by a nonprofit incorporated association. By expanding the crime of perjury, the bill would impose a state-mandated local program. The bill would require the Franchise Tax Board to develop and administer the program and to provide moneys to eligible claimants. The bill would set forth procedures for administering the 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
Amended IN Senate April 18, 2024 Amended IN Senate March 20, 2024
Amended IN Senate April 18, 2024
Amended IN Senate March 20, 2024
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Senate Bill
No. 1013
Introduced by Senator BradfordFebruary 05, 2024
Introduced by Senator Bradford
February 05, 2024
An act to add Part 10.8 (commencing with Section 21100) to Division 2 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 1013, as amended, Bradford. Taxation: Property Tax Assistance for Descendants of Enslaved Persons.
The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meet 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.This bill would establish the Property Tax Assistance for Descendants of Enslaved Persons Program for purposes of making, upon appropriation by the Legislature, moneys available to persons who meet specified criteria, including that the person currently live in a formerly redlined neighborhood in the state and is a descendant of a person enslaved in the United States, criteria for purposes of providing financial assistance equal to a percentage of property taxes on a residential dwelling, as defined. The bill would limit that assistance to $4,000. The bill would, for purposes of determining a persons eligibility for moneys under the program, require the person to provide an affidavit, under penalty of perjury, containing specified information, if the residential dwelling is owned by the person on property owned by a nonprofit incorporated association. By expanding the crime of perjury, the bill would impose a state-mandated local program. The bill would require the Franchise Tax Board to develop and administer the program and to provide moneys to eligible claimants. The bill would set forth procedures for administering the 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.
The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meet 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.
This bill would establish the Property Tax Assistance for Descendants of Enslaved Persons Program for purposes of making, upon appropriation by the Legislature, moneys available to persons who meet specified criteria, including that the person currently live in a formerly redlined neighborhood in the state and is a descendant of a person enslaved in the United States, criteria for purposes of providing financial assistance equal to a percentage of property taxes on a residential dwelling, as defined. The bill would limit that assistance to $4,000. The bill would, for purposes of determining a persons eligibility for moneys under the program, require the person to provide an affidavit, under penalty of perjury, containing specified information, if the residential dwelling is owned by the person on property owned by a nonprofit incorporated association. By expanding the crime of perjury, the bill would impose a state-mandated local program. The bill would require the Franchise Tax Board to develop and administer the program and to provide moneys to eligible claimants. The bill would set forth procedures for administering the program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Part 10.8 (commencing with Section 21100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons21100. This chapter shall be known and may be cited as the Property Tax Assistance for Descendants of Enslaved Persons Program.21101. For purposes of this part, the following definitions apply:(a) Claimant means a person who satisfies all of the requirements under Section 21101.2.(b) Household includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, other persons shall exclude bona fide renters, minors, or students.(c) Program means the Property Tax Assistance for Descendants of Enslaved Persons Program, as established by this part.(d) Property tax means all taxes, exclusive of interest, penalties, and principal payments on improvement bonds and charges for service, levied against a claimants residential dwelling by any taxing agency for payment in any fiscal year ending on or after June 30, 2025. Property tax includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.(e) Residential dwelling means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. Residential dwelling shall also include a mobilehome that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, and that is located on land owned or rented by the claimant.(f) Taxing agency shall have the same meaning as in Section 121.21101.1. (a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.21101.2. (a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:(1)Currently lives in a formerly redlined neighborhood in the state.(2)Is a descendant of a person who was enslaved in the United States.(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.(2) Their status as a descendant, as described in paragraph (1), has been confirmed by the California American Freedmen Affairs Agency.(3) Is an owner and occupant of a residential dwelling that is the persons principal place of residence, on the last day of the calendar year that ends within the fiscal year for which assistance is claimed.(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.(5) If requested by the Franchise Tax Board, submits the following:(A) If the person is requesting assistance related to property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the persons obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated associations property.21101.3. The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage of property taxes on the residential dwelling. However, any assistance shall be provided in accordance with the following:(a) Assistance shall be provided only for property taxes for the fiscal year in which the claim for assistance is made under this part.(b) The amount of the assistance shall not exceed four thousand dollars ($4,000).(b)(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimants household, the claimant may only receive property tax assistance with respect to that part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:(1) The claimants spouse or domestic partner.(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimants spouse or domestic partner.(3) The spouse or domestic partner of any person enumerated in paragraph (2).(c)(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.(d)(e) Assistance shall not be provided for claims that are five dollars ($5) or less.(e)(f) Only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The boards decision shall be final.SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Part 10.8 (commencing with Section 21100) is added to Division 2 of the Revenue and Taxation Code, to read:PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons21100. This chapter shall be known and may be cited as the Property Tax Assistance for Descendants of Enslaved Persons Program.21101. For purposes of this part, the following definitions apply:(a) Claimant means a person who satisfies all of the requirements under Section 21101.2.(b) Household includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, other persons shall exclude bona fide renters, minors, or students.(c) Program means the Property Tax Assistance for Descendants of Enslaved Persons Program, as established by this part.(d) Property tax means all taxes, exclusive of interest, penalties, and principal payments on improvement bonds and charges for service, levied against a claimants residential dwelling by any taxing agency for payment in any fiscal year ending on or after June 30, 2025. Property tax includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.(e) Residential dwelling means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. Residential dwelling shall also include a mobilehome that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, and that is located on land owned or rented by the claimant.(f) Taxing agency shall have the same meaning as in Section 121.21101.1. (a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.21101.2. (a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:(1)Currently lives in a formerly redlined neighborhood in the state.(2)Is a descendant of a person who was enslaved in the United States.(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.(2) Their status as a descendant, as described in paragraph (1), has been confirmed by the California American Freedmen Affairs Agency.(3) Is an owner and occupant of a residential dwelling that is the persons principal place of residence, on the last day of the calendar year that ends within the fiscal year for which assistance is claimed.(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.(5) If requested by the Franchise Tax Board, submits the following:(A) If the person is requesting assistance related to property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the persons obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated associations property.21101.3. The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage of property taxes on the residential dwelling. However, any assistance shall be provided in accordance with the following:(a) Assistance shall be provided only for property taxes for the fiscal year in which the claim for assistance is made under this part.(b) The amount of the assistance shall not exceed four thousand dollars ($4,000).(b)(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimants household, the claimant may only receive property tax assistance with respect to that part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:(1) The claimants spouse or domestic partner.(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimants spouse or domestic partner.(3) The spouse or domestic partner of any person enumerated in paragraph (2).(c)(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.(d)(e) Assistance shall not be provided for claims that are five dollars ($5) or less.(e)(f) Only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The boards decision shall be final.
SECTION 1. Part 10.8 (commencing with Section 21100) is added to Division 2 of the Revenue and Taxation Code, to read:
### SECTION 1.
PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons21100. This chapter shall be known and may be cited as the Property Tax Assistance for Descendants of Enslaved Persons Program.21101. For purposes of this part, the following definitions apply:(a) Claimant means a person who satisfies all of the requirements under Section 21101.2.(b) Household includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, other persons shall exclude bona fide renters, minors, or students.(c) Program means the Property Tax Assistance for Descendants of Enslaved Persons Program, as established by this part.(d) Property tax means all taxes, exclusive of interest, penalties, and principal payments on improvement bonds and charges for service, levied against a claimants residential dwelling by any taxing agency for payment in any fiscal year ending on or after June 30, 2025. Property tax includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.(e) Residential dwelling means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. Residential dwelling shall also include a mobilehome that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, and that is located on land owned or rented by the claimant.(f) Taxing agency shall have the same meaning as in Section 121.21101.1. (a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.21101.2. (a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:(1)Currently lives in a formerly redlined neighborhood in the state.(2)Is a descendant of a person who was enslaved in the United States.(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.(2) Their status as a descendant, as described in paragraph (1), has been confirmed by the California American Freedmen Affairs Agency.(3) Is an owner and occupant of a residential dwelling that is the persons principal place of residence, on the last day of the calendar year that ends within the fiscal year for which assistance is claimed.(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.(5) If requested by the Franchise Tax Board, submits the following:(A) If the person is requesting assistance related to property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the persons obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated associations property.21101.3. The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage of property taxes on the residential dwelling. However, any assistance shall be provided in accordance with the following:(a) Assistance shall be provided only for property taxes for the fiscal year in which the claim for assistance is made under this part.(b) The amount of the assistance shall not exceed four thousand dollars ($4,000).(b)(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimants household, the claimant may only receive property tax assistance with respect to that part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:(1) The claimants spouse or domestic partner.(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimants spouse or domestic partner.(3) The spouse or domestic partner of any person enumerated in paragraph (2).(c)(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.(d)(e) Assistance shall not be provided for claims that are five dollars ($5) or less.(e)(f) Only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The boards decision shall be final.
PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons21100. This chapter shall be known and may be cited as the Property Tax Assistance for Descendants of Enslaved Persons Program.21101. For purposes of this part, the following definitions apply:(a) Claimant means a person who satisfies all of the requirements under Section 21101.2.(b) Household includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, other persons shall exclude bona fide renters, minors, or students.(c) Program means the Property Tax Assistance for Descendants of Enslaved Persons Program, as established by this part.(d) Property tax means all taxes, exclusive of interest, penalties, and principal payments on improvement bonds and charges for service, levied against a claimants residential dwelling by any taxing agency for payment in any fiscal year ending on or after June 30, 2025. Property tax includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.(e) Residential dwelling means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. Residential dwelling shall also include a mobilehome that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, and that is located on land owned or rented by the claimant.(f) Taxing agency shall have the same meaning as in Section 121.21101.1. (a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.21101.2. (a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:(1)Currently lives in a formerly redlined neighborhood in the state.(2)Is a descendant of a person who was enslaved in the United States.(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.(2) Their status as a descendant, as described in paragraph (1), has been confirmed by the California American Freedmen Affairs Agency.(3) Is an owner and occupant of a residential dwelling that is the persons principal place of residence, on the last day of the calendar year that ends within the fiscal year for which assistance is claimed.(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.(5) If requested by the Franchise Tax Board, submits the following:(A) If the person is requesting assistance related to property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the persons obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated associations property.21101.3. The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage of property taxes on the residential dwelling. However, any assistance shall be provided in accordance with the following:(a) Assistance shall be provided only for property taxes for the fiscal year in which the claim for assistance is made under this part.(b) The amount of the assistance shall not exceed four thousand dollars ($4,000).(b)(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimants household, the claimant may only receive property tax assistance with respect to that part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:(1) The claimants spouse or domestic partner.(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimants spouse or domestic partner.(3) The spouse or domestic partner of any person enumerated in paragraph (2).(c)(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.(d)(e) Assistance shall not be provided for claims that are five dollars ($5) or less.(e)(f) Only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The boards decision shall be final.
PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons
PART 10.8. Property Tax Assistance for Descendants of Enslaved Persons
21100. This chapter shall be known and may be cited as the Property Tax Assistance for Descendants of Enslaved Persons Program.
21100. This chapter shall be known and may be cited as the Property Tax Assistance for Descendants of Enslaved Persons Program.
21101. For purposes of this part, the following definitions apply:(a) Claimant means a person who satisfies all of the requirements under Section 21101.2.(b) Household includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, other persons shall exclude bona fide renters, minors, or students.(c) Program means the Property Tax Assistance for Descendants of Enslaved Persons Program, as established by this part.(d) Property tax means all taxes, exclusive of interest, penalties, and principal payments on improvement bonds and charges for service, levied against a claimants residential dwelling by any taxing agency for payment in any fiscal year ending on or after June 30, 2025. Property tax includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.(e) Residential dwelling means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. Residential dwelling shall also include a mobilehome that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, and that is located on land owned or rented by the claimant.(f) Taxing agency shall have the same meaning as in Section 121.
21101. For purposes of this part, the following definitions apply:
(a) Claimant means a person who satisfies all of the requirements under Section 21101.2.
(b) Household includes the claimant and all other persons whose principal place of residence is the residential dwelling of the claimant. For purposes of this subdivision, other persons shall exclude bona fide renters, minors, or students.
(c) Program means the Property Tax Assistance for Descendants of Enslaved Persons Program, as established by this part.
(d) Property tax means all taxes, exclusive of interest, penalties, and principal payments on improvement bonds and charges for service, levied against a claimants residential dwelling by any taxing agency for payment in any fiscal year ending on or after June 30, 2025. Property tax includes license fees imposed by Part 5 (commencing with Section 10701) if the fee is imposed on land owned or rented by the claimant.
(e) Residential dwelling means a dwelling in the state used as a principal place of residence by the claimant and the land surrounding the dwelling as is reasonably necessary for use of the dwelling as a home. Residential dwelling shall also include a mobilehome that is owned by a claimant, that is subject to property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1, and that is located on land owned or rented by the claimant.
(f) Taxing agency shall have the same meaning as in Section 121.
21101.1. (a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.
21101.1. (a) The Property Tax Assistance for Descendants of Enslaved Persons Program is hereby established for purposes of providing financial assistance to descendants of a person enslaved in the United States.
(b) Upon appropriation by the Legislature, moneys shall be distributed under the program in accordance with this part.
(c) (1) The Franchise Tax Board shall develop and administer the program and, consistent with the requirements of this part, shall provide assistance to claimants it selects to receive the assistance.
(2) The Franchise Tax Board shall adopt any rules and regulations necessary for the administration of this part.
21101.2. (a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:(1)Currently lives in a formerly redlined neighborhood in the state.(2)Is a descendant of a person who was enslaved in the United States.(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.(2) Their status as a descendant, as described in paragraph (1), has been confirmed by the California American Freedmen Affairs Agency.(3) Is an owner and occupant of a residential dwelling that is the persons principal place of residence, on the last day of the calendar year that ends within the fiscal year for which assistance is claimed.(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.(5) If requested by the Franchise Tax Board, submits the following:(A) If the person is requesting assistance related to property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the persons obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated associations property.
21101.2. (a) A person may file with the Franchise Tax Board a claim for property tax assistance in accordance with this part.
(b) A person shall be considered a claimant that is eligible to receive assistance pursuant to this part if the person satisfies the following conditions:
(1)Currently lives in a formerly redlined neighborhood in the state.
(2)Is a descendant of a person who was enslaved in the United States.
(1) Is a descendant of an African American chattel enslaved person in the United States or descendants of a free Black person living in the United States prior to the end of the 19th century.
(2) Their status as a descendant, as described in paragraph (1), has been confirmed by the California American Freedmen Affairs Agency.
(3) Is an owner and occupant of a residential dwelling that is the persons principal place of residence, on the last day of the calendar year that ends within the fiscal year for which assistance is claimed.
(4) Submits a complete claim to the Franchise Tax Board within the deadlines set by the board.
(5) If requested by the Franchise Tax Board, submits the following:
(A) If the person is requesting assistance related to property taxes on a residential dwelling purchased pursuant to an unrecorded contract of sale, a copy of the contract or other evidence to establish the fact of the purchase or change of ownership.
(B) If the residential dwelling is owned by the person on property owned by a nonprofit incorporated association, an affidavit, under penalty of perjury, containing sufficient evidence to support such ownership and the persons obligation to pay a pro rata share of the property tax levied against the nonprofit incorporated associations property.
21101.3. The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage of property taxes on the residential dwelling. However, any assistance shall be provided in accordance with the following:(a) Assistance shall be provided only for property taxes for the fiscal year in which the claim for assistance is made under this part.(b) The amount of the assistance shall not exceed four thousand dollars ($4,000).(b)(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimants household, the claimant may only receive property tax assistance with respect to that part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:(1) The claimants spouse or domestic partner.(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimants spouse or domestic partner.(3) The spouse or domestic partner of any person enumerated in paragraph (2).(c)(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.(d)(e) Assistance shall not be provided for claims that are five dollars ($5) or less.(e)(f) Only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The boards decision shall be final.
21101.3. The Franchise Tax Board may provide assistance to claimants who are eligible under Section 21101.2 in an amount equal to a percentage of property taxes on the residential dwelling. However, any assistance shall be provided in accordance with the following:
(a) Assistance shall be provided only for property taxes for the fiscal year in which the claim for assistance is made under this part.
(b) The amount of the assistance shall not exceed four thousand dollars ($4,000).
(b)
(c) Notwithstanding any provision of this part, when a residential dwelling is owned by two or more persons as joint tenants or tenants in common and one or more of those persons is not a member of the claimants household, the claimant may only receive property tax assistance with respect to that part of the property tax that reflects the ownership percentage of the claimant and other persons who are part of the household. However, the proration requirement of this paragraph shall not apply to the ownership percentage of any of the following persons:
(1) The claimants spouse or domestic partner.
(2) The parents, natural or adopted children, or grandchildren of the claimant or the claimants spouse or domestic partner.
(3) The spouse or domestic partner of any person enumerated in paragraph (2).
(c)
(d) Assistance shall only be provided with respect to property taxes properly claimed and already paid.
(d)
(e) Assistance shall not be provided for claims that are five dollars ($5) or less.
(e)
(f) Only one owner-claimant from each household shall be entitled to assistance pursuant to this part each fiscal year. When two or more persons of a household are eligible to claim assistance under this part and disagree as to who the owner-claimant shall be, the matter shall be referred to the Franchise Tax Board. The boards decision shall be final.
SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
SEC. 2. 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.
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