reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.3 - EARNED INCOME TAX CREDIT INFORMATION ACT › Section 19852.

19852. For purposes of this part, the following terms have the following meanings:
(a) “Employer” means any California employer who is subject to, and is required to provide, unemployment insurance to their employees, under the Unemployment Insurance Code.
(b) “Employee” means any person who is covered by unemployment insurance by their employer, pursuant to the Unemployment Insurance Code.
(c) “Federal EITC” means the federal earned income tax credit, as defined in Section 32 of the Internal Revenue Code.
(d) “California EITC” means the California earned income tax credit, as defined in Section 17052.
(e) “State departments and agencies that serve those who may qualify for Voluntary Income Tax Assistance or state and federal antipoverty tax credits, including the federal and the California EITC” means the following departments and agencies:
(1) The State Department of Education with respect to information from the free or reduced-price meal program and National School Lunch Program.
(2) The Employment Development Department with respect to information from the California Unemployment Insurance program.
(3) The State Department of Health Care Services with respect to information from the Medi-Cal program.
(4) The State Department of Social Services with respect to information from the CalFresh and CalWORKS programs.
(f) “State and federal antipoverty tax credits” means state and federal tax credits that are designed to alleviate poverty and tax burdens for low-income households.
(g) “Voluntary Income Tax Assistance” or “(VITA)” means the free basic income tax return preparation program, for federal and state personal income tax returns, managed by the Internal Revenue Service and operated by Internal Revenue Service partners and trained volunteers.
(h) “CalFile” means the Franchise Tax Board’s free, direct, online program for taxpayers to complete and e-file their state personal income tax returns.
(i) The amendments made to this section by Section 2 of Chapter 294 of the Statutes of 2016 shall apply to notices required pursuant to Section 19853 furnished on or after January 1, 2017.
(j) The amendments made to this section by the act adding this subdivision shall apply to notices required pursuant to Section 19853 furnished on or after January 1, 2024.
(Amended by Stats. 2023, Ch. 55, Sec. 9. (SB 131) Effective July 10, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.4 - Small Business Relief Act › Section 19900.

19900. (a) (1) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, a qualified entity doing business in this state, as defined in Section 23101, and that is required to file a return under Section 18633, 18633.5, or subdivision (a) of Section 18601, may elect to annually pay an elective tax according to or measured by its qualified net income, defined in paragraph (2), computed at the rate of 9.3 percent for the taxable year for which the election is made.
(2) For purposes of this section, the “qualified net income” of a qualified entity means the sum of the pro rata share or distributive share of income, and any guaranteed payments, as described by Section 707(c) of the Internal Revenue Code, relating to guaranteed payments, subject to tax under Part 10 (commencing with Section 17001) for the taxable year of each qualified taxpayer, as defined in Section 17052.10.
(b) (1) The elective tax authorized by this part shall be in addition to, and not in place of, any other tax or fee required to be paid under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).
(2) The elective tax described in this part shall be assessed and collected under Part 10.2 (commencing with Section 18401).
(3) Unless the context otherwise requires, the definitions set forth in this part and those in Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001) shall apply.
(c) (1) The qualified entity may include in its qualified net income the pro rata share or distributive share of the income of any of its partners, shareholders, or members upon their consent. A partner, shareholder, or member that does not consent does not prevent the qualified entity from making an election to pay the elective tax.
(2) All partners, shareholders, and members of the qualified entity shall be bound by the election made under this part for the taxable year.
(d) The election shall be irrevocable and shall be made on an original, timely filed return required under Part 10.2 (commencing with Section 18401) for the taxable year of the election in the form and manner as prescribed by the Franchise Tax Board.
(e) The amendments made to this section by the act adding this subdivision shall apply for taxable years beginning on or after January 1, 2021, and before January 1, 2026.
(Amended by Stats. 2022, Ch. 3, Sec. 14. (SB 113) Effective February 9, 2022. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.4 - Small Business Relief Act › Section 19902.

19902. (a) For purposes of this part, “qualified entity” means an entity that meets both of the following requirements for the taxable year:
(1) The entity is taxed as a partnership or “S” corporation.
(2) The entity’s partners, shareholders, or members in that taxable year are exclusively corporations, as defined in Section 23038, or taxpayers as defined in Section 17004.
(b) “Qualified entity” shall not include any of the following:
(1) Publicly traded partnerships, as defined in Section 7704 of the Internal Revenue Code, as it read on January 1, 2021, as modified by Section 17008.5.
(2) An entity that is permitted or required to be in a combined reporting group, as defined in paragraph (3) of subdivision (b) of Section 25106.5 of Title 18 of the California Code of Regulations.
(c) The amendments made to this section by the act adding this subdivision shall apply for taxable years beginning on or after January 1, 2021, and before January 1, 2026.
(Amended by Stats. 2022, Ch. 3, Sec. 15. (SB 113) Effective February 9, 2022. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.4 - Small Business Relief Act › Section 19904.

19904. (a) The elective tax authorized by this part shall be due and payable as follows:
(1) For taxable years beginning on or after January 1, 2021, and before January 1, 2022, on or before the due date of the original return that the qualified entity is required to file pursuant to Part 10.2 (commencing with Section 18401) without regard to any extension of time for filing the return, for the taxable year of the election made pursuant to Section 19900.
(2) For each taxable year beginning on or after January 1, 2022, and before January 1, 2026, as follows:
(A) On or before June 15th during the taxable year of the election, an amount equal to, or greater than, either 50 percent of the elective tax paid the prior taxable year or one thousand dollars ($1,000), whichever is greater.
(B) On or before the due date of the original return that the qualified entity is required to file pursuant to Part 10.2 (commencing with Section 18401) without regard to any extension of time for filing the return for the taxable year of the election made pursuant to Section 19900, an amount equal to the amount of the elective tax under subdivision (a) of Section 19900, less the payment made on or before June 15th of the taxable year pursuant to subparagraph (A).
(b) For each taxable year beginning on or after January 1, 2022, and before January 1, 2026, if no payment is made as required in subparagraph (A) of paragraph (2) of subdivision (a) in the form and manner as prescribed by the Franchise Tax Board, the qualified entity may not make the election under Section 19900 for that taxable year.
(c) This part shall not change any filing requirements under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001).
(d) (1) The Franchise Tax Board may adopt regulations that are necessary or appropriate to implement this part.
(2) The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation, rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this part.
(Amended by Stats. 2022, Ch. 705, Sec. 2. (SB 851) Effective September 28, 2022. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.4 - Small Business Relief Act › Section 19906.

19906. (a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed.
(b) If before December 1, 2026, Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, as it read on January 1, 2021, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code, as it read on January 1, 2021, is repealed, and shall be repealed December 1 of that taxable year.
(Added by Stats. 2021, Ch. 82, Sec. 15. (AB 150) Effective July 16, 2021. Repealed on or before December 1, 2026, by its own provisions. Note: Repeal affects Part 10.4, commencing with Section 19900.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20501.

20501. This chapter shall be known and may be cited as the “Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law.”
(Amended by Stats. 1978, Ch. 43.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20502.

20502. Unless the context otherwise requires, the definitions given in this chapter shall govern construction of this part.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20503.

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 amount of pensions and annuities.
(3) Social security benefits (except Medicare).
(4) Railroad retirement benefits.
(5) Unemployment insurance payments.
(6) Veterans’ benefits.
(7) Exempt interest received from any source.
(8) Gifts and inheritances in excess of three hundred dollars ($300), other than transfers between members of the household. Gifts and inheritances include noncash items.
(9) Amounts contributed on behalf of the contributor to a tax-sheltered retirement plan or deferred compensation plan.
(10) Temporary workers’ compensation payments.
(11) Sick leave payments.
(12) Nontaxable military compensation as defined in Section 112 of the Internal Revenue Code.
(13) Nontaxable scholarship and fellowship grants as defined in Section 117 of the Internal Revenue Code.
(14) Nontaxable gain from the sale of a residence as defined in Section 121 of the Internal Revenue Code.
(15) Life insurance proceeds to the extent that the proceeds exceed the expenses incurred for the last illness and funeral of the deceased spouse of the claimant. “Expenses incurred for the last illness” includes unreimbursed expenses paid or incurred during the income calendar year and any expenses paid or incurred thereafter up until the date the claim is filed. For purposes of this paragraph, funeral expenses shall not exceed five thousand dollars ($5,000).
(16) If an alternative minimum tax is required to be paid pursuant to Chapter 2.1 (commencing with Section 17062) of Part 10, the amount of alternative minimum taxable income (whether or not cash) in excess of the regular taxable income.
(17) Annual winnings from the California Lottery in excess of six hundred dollars ($600) for the current year.
(b) For purposes of this chapter, total income shall be determined for the calendar year (or approved fiscal year ending within that calendar year) which ends within the fiscal year for which assistance is claimed.
(c) 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), all losses and nonexpenses shall be converted to zero for the purpose of determining whether the homeowner meets the Property Tax Postponement requirement.
(d) 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), total income shall be determined for the calendar year ending immediately prior to the commencement of the fiscal year for which postponement is claimed.
(Amended by Stats. 2018, Ch. 896, Sec. 10. (SB 1130) Effective January 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20504.

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 income” also includes all income of the claimant during the year without regard to source.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20505.

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 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) 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) 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.
(Amended by Stats. 2018, Ch. 896, Sec. 11. (SB 1130) Effective January 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20506.

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 151(c)(4) of the Internal Revenue Code), whose principal place of residence is the residential dwelling of the claimant. In the case of a renter-claimant, “household” includes the claimant, his or her spouse, and all other persons who reside on the premises, except renters, minors, or students (as defined by Section 151(c)(4) of the Internal Revenue Code), and owners of the same principal place of residence.
(Amended by Stats. 1991, Ch. 472, Sec. 20. Effective October 2, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20507.

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 medical reasons where the residential dwelling was the principal place of residence of the claimant immediately prior to such confinement.
(b) For purposes of this section, “medical institution” means a facility operated by, or licensed by, the United States, one of the several states, a political subdivision of a state, the State Department of Health, or exempt from such licensure pursuant to subdivision (c) of Section 1312 of the Health and Safety Code.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20508.

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 necessary for use of the dwelling as a home, owned by the claimant, the claimant and his spouse, or by the claimant and some other individual, and located in this state. It shall also include a residential unit in a cooperative housing corporation (as defined in Section 216(b) of the Internal Revenue Code) occupied by the owner of shares or a membership interest in such corporation as his or her principal residence, mobilehomes which are assessed as realty for local property tax purposes and the land on which situated, houseboats, and other similar living accommodations, as well as a part of a multidwelling or multipurpose building and a part of the land upon which it is built. It shall also include premises occupied by reason of the claimant’s ownership of a dwelling located on land owned by a nonprofit incorporated association, of which the claimant is a member, when such association requires the claimant to pay a pro rata share of the property taxes levied against the association’s land. It shall also include premises occupied by a claimant wherein he is required by law to pay a property tax by reason of his ownership (including a possessory interest) in the dwelling, the land, or both. It shall also include a dwelling unit which is a mobilehome owned by a claimant, subject to property taxation pursuant to Part 13 (commencing with Section 5800), and located on land which is owned or rented by such claimant. (Owned includes the interest of a vendee in possession under a land sale contract but not the interest of the vendor, the interest of the holder of a life estate interest, but not the interest of a remainderman, and of one or more joint tenants or tenants in common. Except in the case of an unrecorded land sale contract, ownership must be evidenced by a duly recorded document.)
(Amended by Stats. 1983, Ch. 488, Sec. 89. Effective July 28, 1983.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20508.1.

20508.1. For purposes of Section 20508, “residential dwelling” includes floating homes.
(Added by Stats. 1999, Ch. 928, Sec. 1. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20509.

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 is claimed. The term “rented residence” shall not include:
(a) Premises which are exempt from property taxation, except those premises on which the owner pays possessory interest taxes, or makes payments in lieu of property taxes which are substantially equivalent to property taxes paid on properties of comparable market value.
(b) Premises which are not located in this state.
For the purposes of this section, the term “premises” means a house or a dwelling unit used to provide living accommodations in a building or structure and the land incidental thereto, but does not include land only, except in the case where the dwelling unit is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division. “Rented residence” includes a dwelling unit which is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division owned by the claimant and located on land which is owned or rented by such claimant.
(Amended by Stats. 1980, Ch. 285, Sec. 11.6. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20510.

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 least fifty dollars ($50) per month must be paid by each renter claimant.
(Amended by Stats. 1980, Ch. 426, Sec. 20.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20511.

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 residential dwelling is owned by two or more individuals as joint tenants or tenants in common and one or more of such persons is not a member of the claimant’s household, the term “property tax” shall include only that part of the taxes levied which reflects the ownership of the claimant and other members of the household.
The property tax proration required by the preceding sentence shall not apply to the extent of the ownership interest of the claimant and one or more of the following:
(a) The claimant’s spouse.
(b) The parents, children (natural or adopted), or grandchildren of either the claimant or the claimant’s spouse, or
(c) The spouse of any person enumerated in subdivision (b) of this section.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20512.

20512. (a) “Property taxes accrued” means current property taxes (exclusive of interest, penalties, principal payments on improvement bonds and charges for service) levied against a claimant’s residential dwelling by any taxing agency (as defined in Section 121) for any fiscal year ending on or after June 30, 1977. If the owner of a dwelling unit which is a mobilehome located on land owned or rented by such owner pursuant to Section 20541 elects to claim assistance under Section 20543, such assistance shall be based on the appropriate percentage of the motor vehicle license fee tax, not including the registration fee, paid with regard to such mobilehome.
(b) Whenever a residential dwelling is an integral part of a large unit such as a farm, or a multipurpose or multidwelling building, “property taxes accrued” shall be that percentage of the total property taxes accrued as the value of the residential dwelling is of the total value.
(c) Where a claimant is purchasing the residential dwelling under an unrecorded contract of sale, the Franchise Tax Board may require a copy of the contract or other evidence to establish such fact.
(d) Where the residential dwelling is a dwelling owned by the claimant on land owned by a nonprofit incorporated association, the Franchise Tax Board may require an affidavit under penalty of perjury containing sufficient evidence to establish such fact and that the nonprofit incorporated association requires that the claimant pay a pro rata share of the property tax levied against the association’s land.
(e) Where the residential dwelling consists of premises occupied by reason of the claimant’s possessory interest in such premises, the Franchise Tax Board may require an affidavit under penalty of perjury stating that the premises are occupied by reason of ownership of a possessory interest in a dwelling that is otherwise exempt from property taxation.
(Amended by Stats. 1979, Ch. 1199.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20513.

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 during the calendar year for which assistance is claimed, the amount of assistance as provided in Section 20544 shall be prorated pursuant to rules provided by the Franchise Tax Board.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 1 - General Provisions and Definitions › Section 20514.

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).
(Amended by Stats. 2002, Ch. 374, Sec. 10. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 2 - Computations › Section 20541.

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 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.
(Amended by Stats. 1980, Ch. 1252, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 3 - Claims › Section 20561.

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 the Franchise Tax Board on a form supplied by the board. The claim shall include information in the form and manner prescribed by the Franchise Tax Board that establishes that the individual was a claimant (as defined in Section 20505) eligible for assistance under this chapter.
(b) If a claimant submits a claim that satisfies the requirements of this section, the Franchise Tax Board shall compute the amount of assistance and authorize payment. The amount of any assistance otherwise payable under this part may be applied by the Franchise Tax Board against any liability due from the claimant (or the claimant’s spouse if a joint return is filed) under any law administered by the Franchise Tax Board.
(c) The Franchise Tax Board is authorized to prescribe, by regulation, the information necessary to constitute a valid claim under this section.
(Amended by Stats. 2002, Ch. 399, Sec. 1. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 3 - Claims › Section 20562.

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 reasonable cause and the claimant declares under penalty of perjury that the assistance granted will be promptly applied to pay delinquent property taxes on the residential dwelling to the extent reasonably feasible under the circumstances.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 3 - Claims › Section 20563.

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 the fiscal year succeeding the fiscal year for which assistance is claimed. The Franchise Tax Board may thereafter accept claims through June 30 of the fiscal year succeeding the fiscal year for which assistance is claimed.
(b) The state shall assist the claimant after July 15 and before November 15 of the calendar year in which the claim is filed, except that if the claim is defective, assistance shall be made as promptly as is practicable after the claim has been perfected.
(c) A claimant who, because of a medical incapacity, is prevented from filing a timely claim, may file a claim within six months after the end of his or her medical incapacity or three years succeeding the end of the fiscal year for which assistance is claimed, whichever date is earlier.
(Amended by Stats. 2003, Ch. 62, Sec. 290. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law › ARTICLE 3 - Claims › Section 20564.

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 claimant by reason of the claimant’s use of a certificate of eligibility which was paid pursuant to Chapter 6 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, the net payment otherwise due such claimant shall first be applied by the Controller to reduce the obligation secured by such lien.
(b) If a lien has been reduced as provided in subdivision (a) and the Franchise Tax Board subsequently determines that the assistance allowed for such year was erroneous, the Franchise Tax Board shall notify the Controller who will make an appropriate adjustment to the lien.
(Amended by Stats. 1983, Ch. 1051, Sec. 17.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 1 - General Provisions and Definitions › Section 20581.

20581. This chapter shall be known and may be cited as the “Senior Citizens and Disabled Citizens Property Tax Postponement Law.”
(Amended by Stats. 1984, Ch. 1578, Sec. 2. Applicable July 1, 1985, pursuant to Sec. 5 of Ch. 1578.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 1 - General Provisions and Definitions › Section 20582.

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 construction of this chapter.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 1 - General Provisions and Definitions › Section 20584.

20584. (a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valorem property taxes, special assessments, or other charges or user fees appearing on the tax bill of any chartered city which levies and collects its own property taxes.
(b) Whenever a residential dwelling is an integral part of a larger tax unit, such as a duplex, farm or a multipurpose building, “property taxes” shall be the percentage of the total property taxes as the value of the residential dwelling is of the value of the total tax unit.
(c) “Property taxes” means property taxes for current fiscal years for which the claim is made and excludes delinquent taxes for prior fiscal years.
(Amended by Stats. 2014, Ch. 703, Sec. 29. (AB 2231) Effective September 28, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 1 - General Provisions and Definitions › Section 20585.

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 3.5 (commencing with Section 20640) if household income exceeds the following:
(1) Beginning July 1, 2016, to June 30, 2020, inclusive, thirty-five thousand five hundred dollars ($35,500).
(2) Beginning July 1, 2020, forty-five thousand dollars ($45,000).
(b) (1) Beginning January 1, 2021, and for each assessment year thereafter, the household income limit shall be compounded annually by an inflation factor that is the percentages of increase in the California Consumer Price Index for all Urban Consumers and in the California Consumer Price Index for Urban Wage Earners and Clerical Workers of December of the prior calendar year over December of the preceding calendar year, as determined by the Department of Industrial Relations.
(2) The Controller shall compute an inflation adjustment factor by adding 100 percent to the larger of the California Consumer Price Index percentage increases furnished pursuant to paragraph (1).
(Amended by Stats. 2019, Ch. 794, Sec. 2. (AB 133) Effective January 1, 2020.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 1 - General Provisions and Definitions › Section 20586.

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 Chapter 3.5 (commencing with Section 20640), only one claimant per household each year shall be entitled to postponement. When two or more individuals in a household are qualified as claimants, they may determine who the claimant shall be. Such decision is irrevocable. If the individuals are unable to agree, the matter shall be determined by the Controller and his or her decision shall be final.
(Amended by Stats. 2018, Ch. 896, Sec. 14. (SB 1130) Effective January 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 2 - Postponement › Section 20601.

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 chapter, a claim for postponement from the State of California of a sum equal to, but not exceeding, the amount of property taxes, as defined in Section 20584, due on the residential dwelling for the fiscal year for which the claim is made.
(Amended by Stats. 2015, Ch. 391, Sec. 10. (SB 801) Effective January 1, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 2 - Postponement › Section 20602.

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 behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code.
(Amended by Stats. 2015, Ch. 391, Sec. 11. (SB 801) Effective January 1, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 2 - Postponement › Section 20603.

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 or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.
(Amended by Stats. 2015, Ch. 391, Sec. 12. (SB 801) Effective January 1, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 2 - Postponement › Section 20605.

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 respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code which was established prior to the effective date of subdivision (b).
(b) Except where required by federal law or regulation and notwithstanding Sections 7153.2 and 7153.8 of the Financial Code, or in the case of a loan which is made, guaranteed, or insured by a federal government lending or insuring agency requiring the borrower to make payments to a lender with respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code, or where this subdivision would impair the obligations of a loan agreement executed prior to the effective date of this subdivision, no lender shall require a borrower to maintain an impound, trust or other type of account with regard to taxes once such borrower has elected to postpone such taxes pursuant to this chapter and has first submitted to such lender evidence of tax postponement. Any payments made by such borrower, prior to the time of submission of such evidence of tax postponement, to such an impound, trust or other type of account with regard to taxes for any such period, if not previously used in payment or partial payment of such taxes, shall be refunded to such borrower within thirty days thereafter.
(Amended by Stats. 1979, Ch. 373.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 3 - Claims › Section 20621.

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 form supplied by the Controller. The claim shall contain all of the following:
(a) Evidence acceptable to the Controller that the person (1) is 62 years of age or older on or before December 31 of the fiscal year for which the 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 the postponement is claimed.
(b) A statement showing the household income for the period set forth in Section 20503.
(c) A statement describing the residential dwelling in a manner that the Controller may prescribe.
(d) The name of the county in which the residential dwelling is located and the address of the residential dwelling.
(e) The county assessor’s parcel number applicable to the property for which the claimant is applying for the postponement of property taxes.
(f) (1) Documentation evidencing the current existence of any abstract of judgment, federal tax lien, or state tax lien filed or recorded against the applicant, and any recorded mortgage or deed of trust that affects the subject residential dwelling, for the purpose of determining that the claimant possesses a 40-percent equity in the subject residential dwelling as required by paragraph (1) of subdivision (b) of Section 20583.
(2) Actual costs, not in excess of fifty dollars ($50), paid by the claimant to obtain the documentation shall reduce the amount of the lien for the year, but not the face amount of the payment prescribed in Section 16180 of the Government Code.
(g) Other information required by the Controller to establish eligibility.
(Amended by Stats. 2017, Ch. 387, Sec. 25. (SB 205) Effective January 1, 2018.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 2 - Property Tax Postponement › ARTICLE 3 - Claims › Section 20622.

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 year; if February 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day.
(Amended by Stats. 2015, Ch. 391, Sec. 14. (SB 801) Effective January 1, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 3 - Senior Citizens Tenant-Stockholder Property Tax Postponement Law › Section 20625.

20625. This chapter shall be known and may be cited as the “Senior Citizens Tenant-Stockholder Property Tax Postponement Law”.
(Added by Stats. 1978, Ch. 43.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 3 - Senior Citizens Tenant-Stockholder Property Tax Postponement Law › Section 20626.

20626. Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter.
(Added by Stats. 1978, Ch. 43.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW › CHAPTER 3 - Senior Citizens Tenant-Stockholder Property Tax Postponement Law › Section 20627.

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 the commencement of the fiscal year for which postponement is claimed is: (a) a tenant-stockholder in a cooperative housing corporation (as defined in Section 216(b) of the Internal Revenue Code) and (b) occupies, as a principal place of residence, a residential unit in the cooperative housing corporation (notwithstanding Section 216(b) of the Internal Revenue Code). For the purposes of this chapter, a claimant must be (1) 62 years of age or older on or before 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 the postponement is claimed.
(Amended by Stats. 2017, Ch. 387, Sec. 26. (SB 205) Effective January 1, 2018.)