CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501. - 20564.]
Heading of Chapter 1 amended by Stats. 1978, Ch. 43.
§§ 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…