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Article 2. Computations of California Revenue And Taxation Code >> Division 2. >> Part 10.5. >> Chapter 1. >> Article 2.
(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 the Franchise Tax Board, pursuant
to Article 3 (commencing with Section 20561) of this chapter, a claim
for assistance from the State of California of a sum equal to a
percentage of the property taxes accrued and paid by the claimant on
his residential dwelling or a sum equal to the percentage of the
applicable statutory property tax equivalent under Section 20544 with
respect to a claimant renting his residence.
(b) The owner of a dwelling unit which is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division which is located on land which is owned or rented by such owner may elect to file under subdivision (a) for assistance provided in either Section 20543 or 20544.
(b) The owner of a dwelling unit which is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division which is located on land which is owned or rented by such owner may elect to file under subdivision (a) for assistance provided in either Section 20543 or 20544.
(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 based on a percentage of the
property tax accrued and paid by the claimant on the residential
dwelling as provided in Section 20543 or the statutory property tax
equivalent pursuant to Section 20544. In case of an owner-claimant,
the assistance shall be equal to the applicable percentage of
property taxes paid on the full value of the residential dwelling up
to, and including, thirty-four thousand dollars ($34,000). No
assistance shall be allowed for property taxes paid on that portion
of full value of a residential dwelling exceeding thirty-four
thousand dollars ($34,000). No assistance shall be provided if the
amount of the assistance claim is five dollars ($5) or less.
(b) For purposes of allowing assistance provided for by this section:
(1) (A) Only one owner-claimant from one household each year shall be entitled to assistance under this chapter. When two or more individuals of a household are able to meet the qualifications for an owner-claimant, they may determine who the owner-claimant shall be. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final.
(B) When two or more individuals pay rent for the same premises and each individual meets the qualifications for a renter-claimant, each qualified individual shall be entitled to assistance under this part. For the purposes of this subparagraph, a husband and wife residing in the same premises shall be presumed to be one renter.
(2) Except as provided in paragraph (3), the right to file a claim shall be personal to the claimant and shall not survive his death; however, when a claimant dies after having filed a timely claim, the amount thereof may be disbursed to the surviving spouse and, if no surviving spouse, to any other member of the household who is a qualified claimant. If there is no surviving spouse or otherwise qualified claimant, the claim shall be disbursed to any other member of the household. In the event two or more individuals qualify for payment as either an otherwise qualified claimant or a member of the household, they may determine which of them will be paid. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final.
(3) If, after January 1 of the property tax fiscal year for which a claim may be filed, a claimant dies without filing a timely claim, a claim on behalf of such claimant may be filed by the surviving spouse within the filing period prescribed in subdivision (a) or (b) of Section 20563.
(4) If an individual postponed taxes for any given property tax fiscal year under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), then any claim for assistance under this chapter for the same property tax fiscal year shall be filed by such individual (assuming all other eligibility requirements in this chapter are satisfied) and not an otherwise qualified member of the individual's household.
(b) For purposes of allowing assistance provided for by this section:
(1) (A) Only one owner-claimant from one household each year shall be entitled to assistance under this chapter. When two or more individuals of a household are able to meet the qualifications for an owner-claimant, they may determine who the owner-claimant shall be. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final.
(B) When two or more individuals pay rent for the same premises and each individual meets the qualifications for a renter-claimant, each qualified individual shall be entitled to assistance under this part. For the purposes of this subparagraph, a husband and wife residing in the same premises shall be presumed to be one renter.
(2) Except as provided in paragraph (3), the right to file a claim shall be personal to the claimant and shall not survive his death; however, when a claimant dies after having filed a timely claim, the amount thereof may be disbursed to the surviving spouse and, if no surviving spouse, to any other member of the household who is a qualified claimant. If there is no surviving spouse or otherwise qualified claimant, the claim shall be disbursed to any other member of the household. In the event two or more individuals qualify for payment as either an otherwise qualified claimant or a member of the household, they may determine which of them will be paid. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final.
(3) If, after January 1 of the property tax fiscal year for which a claim may be filed, a claimant dies without filing a timely claim, a claim on behalf of such claimant may be filed by the surviving spouse within the filing period prescribed in subdivision (a) or (b) of Section 20563.
(4) If an individual postponed taxes for any given property tax fiscal year under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), then any claim for assistance under this chapter for the same property tax fiscal year shall be filed by such individual (assuming all other eligibility requirements in this chapter are satisfied) and not an otherwise qualified member of the individual's household.
(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 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:
(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:
The percentage of
tax on
the first $34,000 of
full
value (as determined
for tax purposes)
used
If the total household
income (as to provide
defined assistance
in this part) is not more
than: is:
$8,812 .................... 139%
9,400 ..................... 136
9,987 ..................... 133
10,575 .................... 131
11,163 .................... 128
11,750 .................... 125
12,337 .................... 122
12,925 .................... 119
13,513 .................... 116
14,101 .................... 113
14,688 .................... 110
15,275 .................... 106
15,863 .................... 100
16,451 .................... 94
17,038 .................... 88
17,626 .................... 83
18,213 .................... 77
18,800 .................... 71
19,389 .................... 65
19,976 .................... 59
20,564 .................... 54
21,151 .................... 49
21,738 .................... 45
22,327 .................... 41
22,914 .................... 36
23,500 .................... 32
24,088 .................... 29
24,675 .................... 26
25,263 .................... 23
25,851 .................... 20
26,438 .................... 17
27,908 .................... 15
29,376 .................... 12
30,846 .................... 10
32,314 .................... 9
33,783 .................... 7
35,251 .................... 6
(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).
(1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year.
(2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100.
(3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).
(a) (1) The amount of assistance for a claimant renting his
or her residence shall be based on the claimant's 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:
(2) For claims filed with respect to the 2001 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting his or her residence shall be eligible shall be based on the following scale:
The percentage
of the
If the total statutory
household The statutory property tax
income (as equivalent used
defined in this property tax to
part) is not provide
more than: equivalent is: assistance is:
$8,812 ............. $250 ............. 139%
9,400 .............. 250 ............. 136
9,987 .............. 250 .............. 133
10,575 ............. 250 .............. 131
11,163 ............. 250 .............. 128
11,750 ............. 250 .............. 125
12,337 ............. 250 .............. 122
12,925 ............. 250 .............. 119
13,513 ............. 250 .............. 116
14,101 ............. 250 .............. 113
14,688 ............. 250 .............. 110
15,275 ............. 250 .............. 106
15,863 ............. 250 .............. 100
16,451 ............. 250 .............. 94
17,038 ............. 250 .............. 88
17,626 ............. 250 .............. 83
18,213 ............. 250 .............. 77
18,800 ............. 250 .............. 71
19,389 ............. 250 .............. 65
19,976 ............. 250 .............. 59
20,564 ............. 250 .............. 54
21,151 ............. 250 .............. 49
21,738 ............. 250 .............. 45
22,327 ............. 250 .............. 41
22,914 ............. 250 .............. 36
23,500 ............. 250 .............. 32
24,088 ............. 250 .............. 29
24,675 ............. 250 .............. 26
25,263 ............. 250 .............. 23
25,851 ............. 250 .............. 20
26,438 ............. 250 .............. 17
27,908 ............. 250 .............. 15
29,376 ............. 250 .............. 12
30,846 ............. 250 .............. 10
32,314 ............. 250 .............. 9
33,783 ............. 250 .............. 7
35,251 ............. 250 .............. 6
(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).
(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).
