PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]
Heading of Part 10.5 amended by Stats. 1978, Ch. 43.
§§ 20501–20646 · 87 sections
CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law §§ 20501–20564 · 23 sections
ARTICLE 1. General Provisions and Definitions §§ 20501–20514 · 15 sections
- § 20501 This chapter shall be known and may be cited as the “Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law.”
- § 20502 Unless the context otherwise requires, the definitions given in this chapter shall govern construction of this part.
- § 20503 (a) “Income” means adjusted gross income as defined in Section 17072 plus all of the following cash items: (1) Public assistance and relief. (2) Nontaxable…
- § 20504 “Household income” means all income received by all persons of a household while members of such household. In the case of a nonresident claimant, “household…
- § 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…
- § 20506 In the case of an owner-claimant, “household” includes the claimant and all other persons, except bona fide renters, minors, or students (as defined by Section…
- § 20507 (a) A claimant shall not lose his or her eligibility for purposes of this part if he or she is temporarily confined to a hospital or medical institution for…
- § 20508 “Residential dwelling” means a dwelling occupied by the claimant as the principal place of residence, and so much of the land surrounding it as is reasonably…
- § 20508.1 For purposes of Section 20508, “residential dwelling” includes floating homes.
- § 20509 “Rented residence” means premises rented and occupied by the claimant as his or her principal place of residence during the calendar year for which assistance…
- § 20510 “Rent” means amount paid at arms length solely for the right of occupancy of a residence and utility payments required to be paid by the rental agreement. At…
- § 20511 “Property tax” shall mean only those property taxes for the fiscal year in which application for assistance is made pursuant to Section 20541. When a…
- § 20512 (a) “Property taxes accrued” means current property taxes (exclusive of interest, penalties, principal payments on improvement bonds and charges for service)…
- § 20513 When a “rented residence,” as defined in Section 20509, is rented and occupied by the claimant as his principal place of residence for less than 12 months…
- § 20514 (a) Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary,…
ARTICLE 2. Computations §§ 20541–20544 · 4 sections
- § 20541 (a) Subject to the limitations provided in this chapter a claimant may, to the extent provided in Section 20543 or 20544, whichever is applicable, file with…
- § 20542 (a) The Franchise Tax Board, pursuant to the provisions of Article 3 (commencing with Section 20561), of this chapter, shall provide assistance to the claimant…
- § 20543 (a) (1) The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimant’s household income for the period set…
- § 20544 (a) (1) The amount of assistance for a claimant renting his or her residence shall be based on the claimant’s household income for the time period set forth in…
ARTICLE 3. Claims §§ 20561–20564 · 4 sections
- § 20561 (a) Each individual applying for assistance under Article 2 (commencing with Section 20541) of this chapter shall file a claim under penalty of perjury with…
- § 20562 For the purposes of this chapter, the requirement that property taxes be paid before assistance can be granted may be waived if the taxes were not paid for…
- § 20563 (a) The claim on which the assistance is based shall be filed after June 30 of the fiscal year for which assistance is claimed but on or before October 15 of…
- § 20564 (a) If a lien for the assistance fiscal year has been acquired against the property, or, in the case of a mobilehome, against the certificate of title, of the…
CHAPTER 2. Property Tax Postponement §§ 20581–20622 · 12 sections
ARTICLE 1. General Provisions and Definitions §§ 20581–20586 · 6 sections
- § 20581 This chapter shall be known and may be cited as the “Senior Citizens and Disabled Citizens Property Tax Postponement Law.”
- § 20582 Unless the context otherwise requires, the definitions given in Chapter 1 (commencing with Section 20501) of this part and in this article shall govern the…
- § 20583 (a) “Residential dwelling” means a dwelling occupied as the principal place of residence of the claimant and so much of the land surrounding it as is…
- § 20584 (a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential…
- § 20585 (a) Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter…
- § 20586 For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and…
ARTICLE 2. Postponement §§ 20601–20605 · 4 sections
- § 20601 Subject to the limitations provided in this chapter, a claimant may file with the Controller, pursuant to Article 3 (commencing with Section 20621) of this…
- § 20602 Upon approval of a claim described in Section 20601, the Controller shall make payments directly to a county tax collector for the property taxes owed on…
- § 20603 The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse…
- § 20605 (a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with…
ARTICLE 3. Claims §§ 20621–20622 · 2 sections
- § 20621 Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a…
- § 20622 The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal…
CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law §§ 20625–20638 · 13 sections
- § 20625 This chapter shall be known and may be cited as the “Senior Citizens Tenant-Stockholder Property Tax Postponement Law”.
- § 20626 Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and…
- § 20627 A tenant-stockholder claimant (hereinafter referred to as “claimant”) is an individual who, on the last day of the calendar year ending immediately prior to…
- § 20628 Residential unit means an apartment or similar dwelling in a cooperative housing corporation, located in this state.
- § 20629 Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed,…
- § 20630 (a) A claimant may file with the Controller, a claim for postponement from the State of California of a sum equal to, but not exceeding the amount of property…
- § 20630.5 Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year in which postponement is claimed and on or before February…
- § 20632 The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and…
- § 20634 All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the cooperative residential unit,…
- § 20635 The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by the…
- § 20636 If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any postponement payments to such person shall be added to the…
- § 20637 If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following…
- § 20638 Upon written request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected cooperative housing…
CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law §§ 20639–20639.13 · 13 sections
- § 20639 This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax Postponement Law.”
- § 20639.1 (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and…
- § 20639.2 As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after…
- § 20639.4 (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501) or Chapter 2 (commencing with 20581), a claimant may file with the…
- § 20639.5 The Controller may require security for the postponement of property taxes pursuant to this chapter of the following: (a) A security interest in the…
- § 20639.6 (a) Upon receipt of the information described in Section 20639.9, the Controller shall determine whether the state’s interest would be adequately protected if…
- § 20639.7 The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse…
- § 20639.8 The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal…
- § 20639.9 Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the…
- § 20639.10 The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. That record shall include the name and…
- § 20639.11 All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling as the…
- § 20639.12 If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following…
- § 20639.13 This chapter shall become operative on July 1, 2019.
CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law §§ 20640–20640.12 · 13 sections
- § 20640 This chapter shall be known and may be cited as the “Senior Citizens Possessory Interest Holder Property Tax Postponement Law.”
- § 20640.1 (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and…
- § 20640.2 For the purposes of this chapter: (a) “Possessory interest” means (1) possession of, or right to the possession of land located in this state whether or not…
- § 20640.3 A claimant is an individual who: (a) Holds a right to a possessory interest pursuant to a validly recorded instrument conveying such possessory interest for a…
- § 20640.4 (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501), Chapter 2 (commencing with Section 20581), or this chapter, a claimant…
- § 20640.5 (a) The Controller may require as security for the postponement of property taxes pursuant to this chapter any of the following: 1. An assignment to the State…
- § 20640.6 (a) Upon receipt of the information described in Section 20640.4 and Section 20640.5, the Controller shall determine whether the state’s interest would be…
- § 20640.7 The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse…
- § 20640.8 The claim for postponement shall be filed after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year.…
- § 20640.9 Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the…
- § 20640.10 The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and…
- § 20640.11 All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling as the…
- § 20640.12 If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following…
CHAPTER 4. Administration §§ 20641–20646 · 13 sections
- § 20641 Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a written declaration that they are made under the penalty of…
- § 20641.5 If the Controller determines that good cause exists, a reasonable extension for filing a claim under Chapter 2 (commencing with Section 20581), Chapter 3…
- § 20642 Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing…
- § 20643 If any claimant fails or refuses to furnish any information requested in writing by the Franchise Tax Board, pursuant to this part, Chapter 1 (commencing with…
- § 20644 Any claim for assistance or postponement which is less than that claimed on the form due to a mathematical error is not a fraudulent claim. Postponement or…
- § 20644.5 No interest shall be allowed on any assistance or postponement payment made to a claimant pursuant to this part.
- § 20645 If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in…
- § 20645.1 If the Controller determines that postponement has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part…
- § 20645.5 (a) If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with…
- § 20645.6 (a) If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3…
- § 20645.7 (a) In addition to the criminal penalty provided by Section 20645.9, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any…
- § 20645.9 Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negotiates (directly or through an agent) any warrant made with…
- § 20646 Unless otherwise specifically provided, the provisions of any law effecting changes in this part shall be applied with respect to claims filed for property tax…