California · Through 2026-09-13

RTC § 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 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:
If the total household income (as defined in this part) is not more than: The percentage of tax on the first $34,000 of full value (as determined for tax purposes) used to provide assistance 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).

Where this section sits in the code

Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001. - 61050.]
PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]
CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501. - 20564.]
ARTICLE 2. Computations [20541. - 20544.]

(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:

If the total household income (as defined in this part) is not more than: The percentage of tax on the first $34,000 of full value (as determined for tax purposes) used to provide assistance 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).

Collected 2026-09-14T05:56:33Z. Source file · JSON

Browse this collection